INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 31 - Conservation covenants  

REGULATION 31-15.08   CREDITING AND REPAYING VALUATION FEES  

31-15.08(1)  
The application fee paid under regulation 31-15.02 is to be credited against the fee for the valuation.

31-15.08(2)  
An advance payment of a fee paid under regulation 31-15.04 is to be credited against the fee for the valuation.

31-15.08(3)  
The fee payable for the valuation is a debt due to the Commonwealth and recoverable in a court of competent jurisdiction.

31-15.08(4)  
However, if the total of advance payments of fees is more than the fee payable for the valuation, the Commissioner must pay the difference to the applicant as soon as practicable.




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