Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 211

211. Section 26 of the Principal Act is amended-

   (a)  by omitting sub-section (1) and substituting the following
        sub-sections:

"(1) Subject to sub-section (1A), where the Commissioner finds in any case
that tax has been overpaid by a person, 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
        person 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 that is not so
        applied.

"(1A) Sub-section (1) does not apply in relation to any tax paid by a person
unless the Commissioner is satisfied that the tax has not been passed on by
the person to another person, or, if passed on to another person, has been
refunded to the other person.";
(b) by inserting in paragraph (3) (a) "refused or" before "failed"; and

   (c)  by adding at the end thereof the following sub-section:

"(7) In this section, unless the contrary intention appears, 'tax' includes-

   (a)  further tax; and

   (b)  additional tax under section 29 or Part VIII.".