Offset of refund against other liability
20A Offset of refund against other liability
Instead of making a refund to a taxpayer, the Commissioner may apply the overpaid amount—
against any liability of the taxpayer to the State arising under, or by reason of, a taxation law or another Act of which the Commissioner has the general administration; or
against any future liability of the taxpayer to the State arising under, or by reason of, a taxation law.
Despite subsection (1), the Commissioner must not apply an overpaid amount towards a future liability unless—
the taxpayer consents in writing; and
the future liability arises within 60 days after the day on which refund becomes payable.
If the taxpayer withdraws consent, the Commissioner must refund the taxpayer the overpaid amount.
The Commissioner must refund the taxpayer any part of an overpaid amount that is not applied under subsection (1).
This section does not apply in respect of a refund of a contribution paid under Part 9B of the Planning and Environment Act 1987.
S. 20A(6) inserted by No. 3/2015 s. 56 (as amended by No. 26/2015 s. 43).
This section does not apply in respect of a liability arising under the Back to Work Act 2015.
S. 20A(7) inserted by No. 35/2017 s. 76, amended by No. 63/2017 s. 21(Sch. 1 item 9.2).
This section does not apply in respect of a liability arising under Part 11 of the Commercial Passenger Vehicle Industry Act 2017.
S. 20A(8) inserted by No. 47/2018 s. 9, substituted by No. 14/2023 s. 76(1).
This section does not apply in respect of—
a refund of an amount under Part 2, 3 or 4 of the Gambling Taxation Act 2023; or
a liability arising under Part 2, 3 or 4 of the Gambling Taxation Act 2023—
other than to the extent of allowing the application of a refund of an amount paid under that Part against a liability arising under that Part.
Example
A refund of an overpaid amount of keno tax under Part 3 of the Gambling Taxation Act 2023 may be applied only against a liability to keno tax.
S. 20A(9) inserted by No. 52/2021 s. 72, repealed by No. 14/2023 s. 76(2).
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This Act’s bill:Second reading speech
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