18
CurrentEntitlement to refund
Part 4Refunds of tax
18 Entitlement to refund
(1)
If a taxpayer has paid a greater amount of tax in relation to a tax liability than the amount assessed for that liability, the Chief Commissioner must refund the difference to the taxpayer, subject to this Part.
(2)
For the avoidance of doubt, it is declared that an amount by which tax is overpaid is taken to be tax for the purposes of this Part.
This Act’s bill:Explanatory memorandumSecond reading speech
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