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 296-200   Amount of the refund  

296-200(1)    
The amount of the refund to which you are entitled is the sum of the payments mentioned in paragraph 296-195(a) that you have made.

296-200(2)    
However, the amount of the refund is reduced by the amount of any refunds to which you are entitled under a previous application of this Subdivision.

Exception - Division 296 tax attributable to period when you are an Australian resident

296-200(3)    
Despite subsection (1) , if:

(a)    at any time in your 2026-27 income year, or a later income year, you are an Australian resident (but not a * temporary resident); and

(b)    a payment mentioned in paragraph 296-195(a) that you have made relates, or is reasonably attributable, to that income year;

the payment is to be disregarded in working out under subsection (1) of this section the amount of the refund to which you are entitled.