205AE
CurrentRefund of overpayment of interim tax
Volume 1Parts 1 to 15 (sections 1 to 218)
Part 14AACollection and recovery of interim tax
205AE Refund of overpayment of interim tax
If there is an overpayment of interim tax, the overpayment is to be refunded by the ACMA on behalf of the Commonwealth.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.