95C
CurrentRefund of tax paid
Part 9AEmergency tax relief
95C Refund of tax paid
If a tax relief measure involves a refund of tax paid or a taxpayer has overpaid tax as a result of legislated emergency tax relief, the Commissioner may pay the refund despite anything to the contrary in Part 4 (including section 18(2)) or any other provision of a taxation law.
S. 95CA inserted by No. 52/2021 s. 76.
This Act’s bill:Second reading speech
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