INCOME TAX ASSESSMENT ACT 1997 - SECT 67.23 Refundable tax offsets
INCOME TAX ASSESSMENT ACT 1997 - SECT 67.23
Refundable tax offsetsThe following * tax offsets are subject to the refundable tax offset rules:
Refundable tax offsets | ||
Item | Subject matter | |
3 | the * tax offset available under subsection 95AB(5) of the Income Tax Assessment Act 1936 | |
5 | private health insurance | private health insurance tax offsets under Subdivision 61 - G, other than those arising under subsection 61 - 205(2) |
13 | seafarers | the * tax offset available under Subdivision 61 - N |
14 | corporate losses | * loss carry back tax offset under Division 160 |
14A | attribution managed investment trusts--foreign resident member | the * tax offset available under section 276 - 110 |
15 | no - TFN contributions income | the * tax offset available under Subdivision 295 - J |
20 | films | the * tax offsets available under Division 376 |
21 | * digital games | the * tax offsets available under Division 378 |
23 | the * tax offsets available under Division 380 | |
27 | junior minerals exploration incentive | the * tax offset available under Subdivision 418 - B |
30 | life insurance company's subsidiary joining consolidated group | the * tax offset available under subsection 713 - 545(5) |
Note 1: Subsection 61 - 205(2) of this Act deals with tax offsets for trustees who are assessed and liable to pay tax under section 98 of the Income Tax Assessment Act 1936 .
Note 2: For the tax offsets available under Division 207 and Subdivision 210 - H (franked distributions), see section 67 - 25.
Note 3: For the tax offsets available under Division 355 (about
R&D), see section 67 - 30.