Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 31

31. If a prescribed decision is varied on a reference or appeal under this
Part-

   (a)  the Commissioner shall cause notice in writing of the variation to be
        given to the objector;

   (b)  the amount of any tax not paid or underpaid as a result of the
        variation of the prescribed decision is recoverable from the objector;
        and

   (c)  the amount of any tax overpaid as a result of the variation of the
        prescribed decision shall be refunded.