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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