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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.