Document ID: chunk:federal_register_of_legislation:C2014C00703:clause:3_93
Version: federal_register_of_legislation:C2014C00703
Segment Type: clause
Provision Reference: sch 3 cl 93
Character Range: 167759–168196

93  Subsection 205‑30(2)
Repeal the subsection, substitute:
 (2) Despite item 2 of the table in subsection (1), no debit arises on that part of the refund that is attributable to any of the following:
 (a) a payment of income tax in relation to either or both of the following:
 (i) an *FHSA component;
 (ii) an *RSA component;
 (b) a *tax offset that is subject to the refundable tax offset rules because of section 67‑30 (about R&D).