Income Tax Assessment Regulations 1997 (Repealed)
PART 2
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LIABILITY RULES OF GENERAL APPLICATION
Division 30
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Valuation of particular gifts of property
REGULATION 30-212.11
CREDITING AND REPAYING VALUATION FEES
30-212.11(1)
The application fee paid under regulation 30-212.02 is to be credited against the fee for the valuation.
30-212.11(2)
An advance payment of a fee paid under regulation 30-212.07 is to be credited against the fee for the valuation.
30-212.11(3)
The fee payable for the valuation is a debt due to the Commonwealth and recoverable in a court of competent jurisdiction.
30-212.11(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.
View history note
Hide history noteThe application fee paid under regulation 30-212.02 is to be credited against the fee for the valuation.
30-212.11(2)
An advance payment of a fee paid under regulation 30-212.07 is to be credited against the fee for the valuation.
30-212.11(3)
The fee payable for the valuation is a debt due to the Commonwealth and recoverable in a court of competent jurisdiction.
30-212.11(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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