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  

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;

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.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.