TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 273 Refunds of tax

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 273

273. Section 11 of the Principal Act is amended-

   (a)  by omitting sub-section (1) and substituting the following
        sub-section:

"(1) Where the Commissioner finds in any case that tax has been overpaid by a
person, the Commissioner shall-

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

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

   (b)  by adding at the end thereof the following sub-section:

"(3) In this section, unless the contrary intention appears, 'tax' includes-

   (a)  further tax; and

   (b)  additional tax under section 29 or Part VIII of the Sales Tax
        Assessment Act (No. 1) 1930 as applied by this Act.".