Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 342

342. Section 22 of the Principal Act is amended-

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

"(1) Subject to sub-sections (2) and (3), where the Commissioner finds in any
case that charge has been overpaid by a person, the Commissioner shall-

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

   (b)  apply the amount of any charge 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.";

   (b)  by omitting from sub-section (2) "A refund of an amount of charge
        shall not be made" and substituting "Sub-section (1) does not apply in
        relation to an amount of charge paid by a person";

   (c)  by omitting from sub-section (2) "claiming the refund";

   (d)  by omitting from sub-section (3) "A refund of an amount of charge
        shall not be made to a person" and substituting "Sub-section (1) does
        not apply in relation to an amount of charge paid by a person";

   (e)  by omitting from sub-section (3) "and that should be refunded"; and

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

"(4) In this section, unless the contrary intention appears, 'charge' includes
additional charge under section 18 or 29.".