TAXATION ADMINISTRATION ACT 1996 - SECT 19
Offset of refund against other liability
TAXATION ADMINISTRATION ACT 1996 - SECT 19
Offset of refund against other liability
19 Offset of refund against other liability
(1) Instead of making a refund to a taxpayer, the Chief Commissioner may apply
the amount that would otherwise be refunded to meet any of the following--
(b) a grant debt (within the meaning of the State Debt Recovery Act 2018 )
payable by the taxpayer, whether or not a debt recovery order has been made
under that Act against the taxpayer for the debt,
(c) a referable debt
(within the meaning of the State Debt Recovery Act 2018) payable by the
taxpayer, but only if a debt recovery order has been made against the taxpayer
for the debt,