19Offset of refund against other liability

#### 19 Offset of refund against other liability 19 Offset of refund against other liability > > (1) Instead of making a refund to a taxpayer, the Chief Commissioner may apply the amount that would otherwise be refunded to meet any of the following— > > > > > (a) a tax debt or any other amount payable by the taxpayer under a taxation law, > > > > > (b) a grant debt (within the meaning of the [State Debt Recovery Act 2018](/view/html/inforce/current/act-2018-011)) payable by the taxpayer, whether or not a debt recovery order has been made under that Act against the taxpayer for the debt, > > > > > (c) a referable debt (within the meaning of the [State Debt Recovery Act 2018](/view/html/inforce/current/act-2018-011)) payable by the taxpayer, but only if a debt recovery order has been made against the taxpayer for the debt, > > > > > (d) a fine, within the meaning of the [Fines Act 1996](/view/html/inforce/current/act-1996-099), payable by the taxpayer. > > > (2) A refund may be credited towards a taxpayer’s future liability, but only with the taxpayer’s consent. > > **s 19:** Am 2018 No 11, Sch 3.14 \[2\]; 2023 No 18, Sch 9\[6\].