South Australian Consolidated Acts South Australian Consolidated Acts22—Offset of refund against other liability
(1) The Commissioner
may apply the whole or part of an amount that would otherwise be required to
be refunded to meet any amount payable by the taxpayer under a taxation law
(whether or not being the law in respect of which the refund became payable).
(2) The whole or part
of an amount that would otherwise be required to be refunded may be credited
towards a taxpayer's future liability under a taxation law, but only with the
taxpayer's consent.
(3) A decision under
this section is a non-reviewable decision.