Document ID: chunk:federal_register_of_legislation:C2025C00029:section:45:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 45 (pt 4/4)
Character Range: 1497179–1497873

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

Operative provisions

67‑20  Which tax offsets this Division applies to
  This Division only applies to a *tax offset if it is stated to be subject to the refundable tax offset rules.

67‑23  Refundable tax offsets
  The following *tax offsets are subject to the refundable tax offset rules:

Refundable tax offsets
Item                    Subject matter                                                  Tax offset