Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 67 - Refundable tax offset rules  

SECTION 67-10  

67-10   What this Division is about  


If 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.


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