TAXATION ADMINISTRATION ACT 1996 - SECT 18
Entitlement to refund
TAXATION ADMINISTRATION ACT 1996 - SECT 18
Entitlement to refund
18 Entitlement to refund
(1) If a taxpayer has paid a greater amount of tax in relation to a tax
liability than the amount assessed for that liability, the Chief Commissioner
must refund the difference to the taxpayer, subject to this Part.
(2) For the
avoidance of doubt, it is declared that an amount by which tax is overpaid is
taken to be tax for the purposes of this Part.