Taxation Administration Act 2001
sec.182Application of s 61 (Interest on particular overpayments following court’s or QCAT’s decision)
Start here
Get a plain-English read of sec.182
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2001.
sec.182 Application of s 61 (Interest on particular overpayments following court’s or QCAT’s decision)
A reference in section 61(1)(a) to a decision of the Supreme Court under section 70C includes a decision, made after the commencement, relating to a pre-commencement liability. A reference in section 61(1)(b) to an application by a taxpayer does not include an application relating to a pre-commencement liability. A reference in section 61(1)(c) to a decision of QCAT includes a decision, made after the commencement, relating to a pre-commencement liability. s 182 ins 2020 No. 30 s 154 (sec.182-ssec.1) A reference in section 61(1)(a) to a decision of the Supreme Court under section 70C includes a decision, made after the commencement, relating to a pre-commencement liability. (sec.182-ssec.2) A reference in section 61(1)(b) to an application by a taxpayer does not include an application relating to a pre-commencement liability. (sec.182-ssec.3) A reference in section 61(1)(c) to a decision of QCAT includes a decision, made after the commencement, relating to a pre-commencement liability.