Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 293
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Sustaining the superannuation contribution concession
Subdivision 293-G
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Modifications for temporary residents who depart Australia
Operative provisions
SECTION 293-235 Amount of the refund 293-235(1)
The amount of the refund to which you are entitled is the sum of the payments mentioned in paragraph 293-230(a) that you have made.
293-235(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 293 tax attributable to period when you are an Australian resident
293-235(3)
Despite subsection (1), if:
(a) at any time in your 2012-13 income year, or a later income year, you are an Australian resident (but not a * temporary resident); and
(b) a payment mentioned in paragraph 293-230(a) that you have made relates, or is reasonably attributable, to that income year;
View history note
Hide history noteSECTION 293-235 Amount of the refund 293-235(1)
The amount of the refund to which you are entitled is the sum of the payments mentioned in paragraph 293-230(a) that you have made.
293-235(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 293 tax attributable to period when you are an Australian resident
293-235(3)
Despite subsection (1), if:
(a) at any time in your 2012-13 income year, or a later income year, you are an Australian resident (but not a * temporary resident); and
(b) a payment mentioned in paragraph 293-230(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.
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