s 87
In forceApplication of income tax refund owed to person
Volume 1Parts 1 to 5 (sections 1 to 152D)
Part 4Overpayments and debt recovery
Division 3Methods of recovery
87 Application of income tax refund owed to person
(1)
If, under section 82, a debt owed by a person is recoverable by the Commonwealth by means of application of an income tax refund payable to the person, the Commissioner of Taxation may apply the whole or a part of the refund to the debt.
(2)
The amount of the refund and the amount of the debt are reduced accordingly.
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