19
In forceEntitlement to refund
Part 4Refunds of tax
19 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 commissioner must refund the difference to the taxpayer, subject to this part.
(2)
To remove any doubt, it is declared that an amount by which tax is overpaid is taken to be tax for this part.
This Act’s bill:Explanatory statementSecond reading speech
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