63V
CurrentNo payment of interest by commissioner for payment in relation to purported liability for invalid land tax
Part 7Security and recovery
63V No payment of interest by commissioner for payment in relation to purported liability for invalid land tax
A reference in the Administration Act, section 61(1) to a refund of tax or late payment interest does not include a reference to a refund of an amount paid to the commissioner because of the purported imposition of invalid land tax on taxable land for a financial year.
This Act’s bill:Explanatory memorandumSecond reading speech
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