Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 21

21. After section 91 of the Principal Act the following section is inserted:
Refunds of duty or tax

"91A. (1) Subject to section 92, where the Commissioner finds in any case that
duty or tax has been overpaid by a person, the Commissioner shall-

   (a)  refund the amount of any duty or tax overpaid; or

   (b)  apply the amount of any duty or tax overpaid against any liability of
        the person to the Commonwealth, being a liability arising under, or by
        virtue of, an Act of which the Commissioner has the general
        administration, and refund any part of the amount not so applied.

"(2) In sub-section (1), 'duty or tax' includes an additional amount payable
under section 70 or 81.".