New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 19

19 Offset of refund against other tax liability

(1) Instead of making a refund to a taxpayer, the Chief Commissioner may apply the amount that would otherwise be refunded to meet tax or any other amount payable by the taxpayer under a taxation law.

(2) A refund may be credited towards a taxpayer’s future liability, but only with the taxpayer’s consent.