Income Tax Assessment Act 1997



Division 293 - Sustaining the superannuation contribution concession  

Subdivision 293-G - Modifications for temporary residents who depart Australia  

Operative provisions

SECTION 293-235   Amount of the refund  

The amount of the refund to which you are entitled is the sum of the payments mentioned in paragraph 293-230(a) that you have made.

However, the amount of the refund is reduced by the amount of any refunds to which you are entitled under a previous application of this Subdivision. Exception - Division 293 tax attributable to period when you are an Australian resident

Despite subsection (1), if:

(a) at any time in your 2012-13 income year, or a later income year, you are an Australian resident (but not a * temporary resident); and

(b) a payment mentioned in paragraph 293-230(a) that you have made relates, or is reasonably attributable, to that income year;

the payment is to be disregarded in working out under subsection (1) of this section the amount of the refund to which you are entitled.


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