37
In forceEffect of pending review by SAET
Part 6Reviews
37 Effect of pending review by SAET
(1)
An obligation to pay a levy or a right to recover a levy is not suspended by the commencement of proceedings for a review by
SAET.
(2)
If the assessment of a levy is altered on a review, a due adjustment must be made and, where the assessment is increased, a further amount is payable in accordance with the increase and, where an assessment is decreased, the Board must refund any amount overpaid.
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