22
In forceOffset of refund against other liability
Part 4Refunds of tax
22 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 taxpayer under a taxation law (whether or not being the law in respect of which the refund became payable).
(2)
The whole or part of an amount that would otherwise be required to be refunded may be credited towards a taxpayer's future liability under a taxation law, but only with the taxpayer's consent.
(3)
A decision under this section is a non-reviewable decision.
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