71
CurrentSimplified outline
Part 8Refunds of deposits
71 Simplified outline
The following is a simplified outline of this Part:
• The Commissioner of Taxation may refund a deposit if the deposit form was false or defective.
• A depositor may apply for the refund of a deposit if it was made by mistake. The refund application must be made within 14 days after the deposit was credited to the account.
This Act’s bill:Second reading speech
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