Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)

Schedule 4   Minor and technical amendments

Part 2   Amendments commencing first day of first quarter after Royal Assent

Income Tax Assessment Act 1997

90   At the end of subsection 295-675(1)

Add:

Note: In certain circumstances the superannuation provider or RSA provider can get a refund of the tax offset under Division 67.