Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-20 - TAX OFFSETS  

Division 67 - Refundable tax offset rules  

Operative provisions  

SECTION 67-20  

67-20   Which tax offsets this Division applies to  

This Division only applies to a *tax offset if it is stated to be subject to the refundable tax offset rules.