20
In forceOffset of refund against other tax liability
Part 4Refunds of tax
20 Offset of refund against other tax liability
(1)
Instead of making a refund to a taxpayer, the commissioner may apply the amount that would otherwise be refunded to meet tax or any other amount payable by the taxpayer under a tax law.
(2)
A refund may be credited towards a taxpayer’s future liability, but only with the taxpayer’s consent.
This Act’s bill:Explanatory statementSecond reading speech
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