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Taxation Administration Act 1953
14‑75 Overpayment of TFN withholding tax14‑75 Overpayment of TFN withholding tax
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14‑75 Overpayment of TFN withholding tax
If *TFN withholding tax has been overpaid: (a) the Commissioner must refund the amount overpaid; and (b) the *investor is not entitled to a credit under section 18‑15, 18‑20 or 18‑25 in respect of the amount overpaid.