Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 296 - Better targeted superannuation concessions  

Subdivision 296-E - Modifications for temporary residents who depart Australia  

Operative provisions

SECTION 296-195  

296-195   Who is entitled to a refund  

You are entitled to a refund if:

(a)    you have made payments of any of the following:

(i) * assessed Division 296 tax;

(ii) a voluntary payment made under section 134-70 in Schedule 1 to the Taxation Administration Act 1953 for the purpose of reducing the amount by which a * Division 296 debt account for a * superannuation interest is in debit;

(iii) * Division 296 debt account discharge liability; and

(b)    you receive a * departing Australia superannuation payment; and

(c)    you apply to the Commissioner in the * approved form for the refund.

Note:

How the refund is applied is set out in Part IIB of the Taxation Administration Act 1953 .