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
Income Tax Assessment Act 1997
9 Subsection 995-1(1)
tax offset refund , of yours for an income year, means a refund you can get as mentioned in item 40 of the table in subsection 63-10(1) (refundable tax offsets) for the income year.