New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 19

19 Offset of refund against other liability

(1) Instead of making a refund to a taxpayer, the Chief Commissioner may apply the amount that would otherwise be refunded to meet any of the following--

(a) a tax debt or any other amount payable by the taxpayer under a taxation law,

(b) a grant debt (within the meaning of the State Debt Recovery Act 2018 ) payable by the taxpayer, whether or not a debt recovery order has been made under that Act against the taxpayer for the debt,

(c) a referable debt (within the meaning of the State Debt Recovery Act 2018 ) payable by the taxpayer, but only if a debt recovery order has been made against the taxpayer for the debt,

(d) a fine, within the meaning of the Fines Act 1996 , payable by the taxpayer.

(2) A refund may be credited towards a taxpayer's future liability, but only with the taxpayer's consent.