INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-G - Modifications for temporary residents who depart Australia  

Guide to Subdivision 293-G

SECTION 293-225   What this Subdivision is about  


If you receive a departing Australia superannuation payment, you are entitled to a refund of any Division 293 tax you have paid.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
293-230 Who is entitled to a refund
293-235 Amount of the refund
293-240 Entitlement to refund stops all Division 293 tax liabilities


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