Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 183

183. Sections 24 and 25 of the Principal Act are repealed and the following
sections are substituted: Reduction of tax upon amendment of assessment

"24. (1) Where, by reason of an amendment of an assessment, an employer's
liability to tax is reduced, the amount by which the tax is so reduced shall
be taken, for the purposes of section 27, never to have been payable.

"(2) In sub-section (1), 'tax' includes-

   (a)  a further tax; and

   (b)  additional tax under section 42. Refunds

"25. (1) Where the Commissioner finds in any case that tax has been overpaid
by an employer, the Commissioner shall-

   (a)  refund the amount of any tax overpaid; or

   (b)  apply the amount of any tax overpaid against any liability of the
        employer to the Commonwealth, being a liability arising under, or by
        virtue of, an Act of which the Commissioner has the general
        administration, and refund any part of the amount not so applied.

"(2) In sub-section (1), 'tax' includes-

   (a)  further tax; and

   (b)  additional tax under section 27 or 42. Employer leaving Australia

"25A. (1) Where the Commissioner has reason to believe that an employer may
leave Australia before tax becomes due and payable by the employer, the tax is
due and payable on such date as the Commissioner fixes and notifies to the
employer.

"(2) In sub-section (1), 'tax' includes-

   (a)  further tax; and

   (b)  additional tax under section 42.".