Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)
Schedule 1 Main superannuation amendments
Part 2 Main consequential amendments
Income Tax Assessment Act 1997
9 At the end of section 67-25
Tax offset in respect of no-TFN contributions income
(6) The *tax offset available under Subdivision 295-J is subject to the refundable tax offset rules.