### sec.125 Application of ss 83 and 84 A refund to which section 83 or 84 applies may be applied under the section as payment for a liability mentioned in section 83(2) or 84(2), as applicable, even if the liability— arose before the commencement; or is for a transitional return period. s 125 ins 2004 No. 46 s 35 - (a) arose before the commencement; or - (b) is for a transitional return period.

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Section sec.125 - Payroll Tax Act 1971 - Application of ss 83 and 84 — Zoe

sec.125Application of ss&#160;83 and 84

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sec.125Application of ss 83 and 84