s 41
In forceAllocating payments if more than 1 assessment liability
Part 4Payments and refunds of tax and other amounts
Division 3How payments for tax and other amounts are allocated and applied
41 Allocating payments if more than 1 assessment liability
(1)
If a taxpayer has an assessment liability under more than 1 assessment, the commissioner must decide the assessment liabilities to which a payment received by the commissioner is to be applied under section 42.
(2)
In making the decision, the commissioner may, but is not required to, have regard to a request by the taxpayer for the allocation of the payment.
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