Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 5   Loss carry back

Part 2   Ascertainment of totals of tax offset refunds

Division 1   Amendments relating to the 2012-13 income year

Taxation Administration Act 1953
22   Subsection 8AAB(4) (after table item 10)

Insert:

10A

172A

Income Tax Assessment Act 1936

repayments of excessive tax offset refunds