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
23   Subsection 250-10(1) in Schedule 1 (after table item 50)

Insert:

70

excessive tax offset refunds

172A(2)