NSWIn ForceAct
Taxation Administration Act 1996
104Refund of amount
Start here
Get a plain-English read of 104
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1996.
#### 104 Refund of amount
104 Refund of amount
> If a taxpayer’s objection is allowed in whole or in part or a taxpayer’s application for review is successful, the Chief Commissioner must, subject to section 19, refund any amount paid in excess of a requirement for payment under the relevant taxation law.
>
> **s 104:** Am 2000 No 72, Sch 2 \[17\]; 2003 No 80, Sch 6 \[9\].