95CA
CurrentOffset of tax relief measure against other liability
Part 9AEmergency tax relief
95CA Offset of tax relief measure against other liability
If it is not practicable for the Commissioner to effect a refund of tax paid to a taxpayer in accordance with, or as a consequence of, a direction given under section 95B(1), the Commissioner may apply the amount of the tax refund—
(a)
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
(b)
against any future liability of the taxpayer to the State arising under, or by reason of, a taxation law.
S. 95D inserted by No. 14/2020 s. 11.
This Act’s bill:Second reading speech
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