‑10 What this Division is about
If your total tax offsets exceed your basic income tax liability, and some of those offsets are subject to the refundable tax offset rules, you may get a refund instead of paying income tax (see section 63‑10). This Division tells you which tax offsets are subject to the refundable tax offset rules. Table of sections Operative provisions 67‑20 Which tax offsets this Division applies to 67‑23 Refundable tax offsets 67‑25 Refundable tax offsets—franked distributions 67‑30 Refundable tax offsets—R&D
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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