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 293-230   293-230   Who is entitled to a refund  


You are entitled to a refund if:


(a) you have made payments of any of the following:


(i) * assessed Division 293 tax;

(ii) a voluntary payment made under section 133-70 in Schedule 1 to the Taxation Administration Act 1953 for the purpose of reducing the amount by which a debt account for a * superannuation interest is in debit;

(iii) * debt account discharge liability; and


(b) you receive a * departing Australia superannuation payment; and


(c) you apply to the Commissioner in the * approved form for the refund.

Note:

How the refund is applied is set out in Part IIB of the Taxation Administration Act 1953 .


 

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