18Entitlement to refund

#### 18 Entitlement to refund 18 Entitlement to refund > > (1) If a taxpayer has paid a greater amount of tax in relation to a tax liability than the amount assessed for that liability, the Chief Commissioner must refund the difference to the taxpayer, subject to this Part. > > > (2) For the avoidance of doubt, it is declared that an amount by which tax is overpaid is taken to be tax for the purposes of this Part. > > **s 18:** Am 1998 No 44, Sch 6 \[2\].