Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 32

32. If an assessment is varied on a reference or appeal under this Part-

   (a)  the Commissioner shall-

        (i)    cause all necessary adjustments to be made; and

        (ii)   cause notice in writing of the varied assessment to be given to
               the objector;

   (b)  the amount of any tax not paid or underpaid as a result of the
        variation of the assessment is recoverable from the objector; and

   (c)  the amount of any tax overpaid as a result of the variation of the
        assessment shall be refunded.