Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
If *TFN withholding tax (ESS) has been overpaid:
(a) the Commissioner must refund the amount overpaid; and
(b) the individual is not entitled to a credit under section 18-15 in respect of the amount overpaid.
Note: See section 3AA .
Chapter 2 - Collection, recovery and administration of income tax
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 14
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Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
Subdivision 14-C
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Shares and rights under employee share schemes
SECTION 14-175
14-175
OVERPAYMENT OF TFN WITHHOLDING TAX (ESS)
If *TFN withholding tax (ESS) has been overpaid:
(a) the Commissioner must refund the amount overpaid; and
(b) the individual is not entitled to a credit under section 18-15 in respect of the amount overpaid.
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