17F
CurrentOffset of refund against other liability
Part 3The emergency services levy
Division 1Levy in respect of land
Subdivision 2Refunds
17F Offset of refund against other liability
(1)
The
Commissioner may apply the whole or part of an amount that would otherwise be required to be refunded to meet any amount payable by the applicant under this Division.
(2)
The whole or part of an amount that would otherwise be required to be refunded may be credited towards a person's future liability under this Division, but only with the person's consent.
(3)
A decision under this section is a non‑reviewable decision.
This Act’s bill:Second reading speech
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