Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

PART 3-30 - SUPERANNUATION

View history note

Division 296 - Better targeted superannuation concessions

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

Guide to Subdivision 296-E

SECTION 296-190 What this Subdivision is about

If you receive a departing Australia superannuation payment, you are entitled to a refund of any Division 296 tax you have paid.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Operative provisions
296-195	Who is entitled to a refund
296-200	Amount of the refund
296-205	Entitlement to refund stops all Division 296 tax liabilities