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PART 2-20 - TAX OFFSETS    View history reference

Division 67 - Refundable tax offset rules    View history reference

Operative provisions  

SECTION 67-23  

67-23  Refundable tax offsets  

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The following *tax offsets are subject to the refundable tax offset rules:
Refundable tax offsets
ItemSubject matterTax offset
3*principal beneficiary of a *special disability trustthe *tax offset available under subsection 95AB(5) of the Income Tax Assessment Act 1936
5private health insuranceprivate health insurance tax offsets under Subdivision 61-G, other than those arising under subsection 61-205(2)
10childrenfirst child tax offsets under Subdivision 61-I
12(Repealed by No 109 of 2014) 
13seafarersthe *tax offset available under Subdivision 61-N
13A(Repealed by No 96 of 2014) 
14(Repealed by No 118 of 2013) 
14Aattribution managed investment trusts - foreign resident memberthe *tax offset available under section 276-110
15no-TFN contributions incomethe * tax offset available under Subdivision 295-J
20filmsthe * tax offsets available under Division 376
23National Rental Affordability Schemethe * tax offsets available under Division 380
24(Repealed by No 83 of 2014)  
25(Repealed by No 84 of 2013)  
27junior minerals exploration incentivethe *tax offset available under Subdivision 418-B
30life insurance company ' s subsidiary joining consolidated groupthe * tax offset available under subsection 713-545(5)
35(Repealed by No 93 of 2011) 

Note 1:

Subsection 61-205(2) of this Act deals with tax offsets for trustees who are assessed and liable to pay tax under section 98 of the Income Tax Assessment Act 1936 .

Note 2:

For the tax offsets available under Division 207 and Subdivision 210-H (franked distributions), see section 67-25 .

Note 3:

For the tax offsets available under Division 355 (about R & D), see section 67-30 .

[ CCH Note: S 67-23 will be amended by No 15 of 2018, s 3 and Sch 1 item 44, by repealing table item 27, effective 1 July 2023. For saving provisions, see note under Div 418 heading.]


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