TAXATION ADMINISTRATION REGULATIONS 1976 [REPEALED]
An estimate under paragraph 62(2)(a) is not a guarantee by the Commissioner, or the Commonwealth, in relation to the amount of the charge for regulation 61 . 63(2)
If the amount of a charge worked out under regulation 61 is greater than the estimate under subregulation 62(2) , the Commissioner may recover the amount of the difference as a debt due to the Commonwealth.
The private ruling to which the valuation relates will not be finalised unless the total amount of the charge is paid.
If the amount of the charge is greater than the estimate, the Commissioner will arrange for a final invoice and collect the difference.63(3)
If the amount of a charge worked out under regulation 61 is less than the amount paid by the applicant in accordance with an estimate provided under subregulation 62(2) , the Commissioner must refund to the applicant an amount equal to the difference. 63(4)
The Commissioner must pay the refund as soon as practicable.