Commonwealth Consolidated ActsIf:
(a) the Board receives a refund of a tax offset under the Income Tax Assessment Act 1997 ; and
(b) the tax offset is attributable to an investment of the Fund;
the refund is to be credited to the Fund Account.
Note 1: See also section 84B.
Note 2: For refunds of tax offsets, see Division 63 of the Income Tax Assessment Act 1997 .
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