Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 14 - Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner  

Subdivision 14-C - 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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