INCOME TAX ASSESSMENT ACT 1997 - SECT 67.10 What this Division is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 67.10
What this Division is aboutIf your total tax offsets exceed your basic income tax liability, and some of those offsets are subject to the refundable tax offset rules, you may get a refund instead of paying income tax (see section 63 - 10). This Division tells you which tax offsets are subject to the refundable tax offset rules.
67 - 20 Which tax offsets this Division applies to
67 - 23 Refundable tax offsets
67 - 25 Refundable tax offsets--franked distributions
67 - 30 Refundable tax offsets--R&D