(3) Any amount payable by an employer under this section in
respect of a financial year must be paid within the period during which the
employer is required to lodge a return under this Act in respect of the
return period that is or includes the month of June in that financial year.
(4) The amount of any refund payable to an employer in respect of a
financial year under this section is to be reduced by the amount of any other
refund of payroll tax made in respect of that financial year to that employer
(whether under this section or otherwise) before the time of the refund under
this section.