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 2-1 - INTRODUCTION TO THE PAY AS YOU GO (PAYG) SYSTEM  

Division 6 - Guide to Parts 2-5 and 2-10  

SECTION 6-10  

6-10   HOW THE AMOUNTS COLLECTED ARE DEALT WITH  

You are entitled to credits for the amounts of your income that are collected under the PAYG system. The credits are applied under Division 3 of Part IIB against your tax debts, and any excess is refunded to you.