#### 14‑175 Overpayment of TFN withholding tax (ESS) If \*TFN withholding tax (ESS) has been overpaid: (a) the Commissioner must refund the amount overpaid; and (b) the individual is not entitled to a credit under section 18‑15 in respect of the amount overpaid.

Previous section14‑170 Application of rules in Division 14‑170 Application of rules in Division 18 Next section14‑180 Application of certain provisions14‑180 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997

Section 14‑175 Overpayment of TFN withholding ta - Taxation Administration Act 1953 - 14‑175 Overpayment of TFN withholding tax (ESS) — Zoe