25Refunds

25 Refunds

(1) Where the Commissioner finds in any case that tax has been overpaid by an employer, the Commissioner shall: (a) refund the amount of any tax overpaid; or (b) apply the amount of any tax overpaid against any liability of the employer to the Commonwealth, being a liability arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount not so applied. (2) In subsection (1), tax includes: (a) further tax; and (b) additional tax under section 27 or 42.