Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 31

31. Section 14 of the Principal Act is amended-
(a) by inserting in sub-section (1) "by a person" after "made"; and
(b) by omitting from sub-section (1) all the words after "the Commissioner"
(last occurring) and substituting the following word and paragraphs:

"shall-

   (a)  pay an amount equal to the amount of that tax to the person; or

   (b)  apply an amount equal to the amount of that tax against any liability
        of the person to the Commonwealth and refund any part of that amount
        not so applied".