Overpayments to be refunded or offset

In force

The amount of an overpayment by a person of estate charge or late payment penalty may be:

(a)

refunded to the person; or

(b)

unless the person, by notice in writing to the Inspector‑General, directs otherwise—offset against estate charge or late payment penalty payable by the person.

This Act’s bill:Explanatory statement

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99 Overpayments to be refunded or offset