94Refund of amount

94 Refund of amount

[Section 94 Amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] [Section 94 Substituted by No. 6 of 2002, Sched. 2, Applied:30 May 2002]

(1)  [Section 94 Subsection (1) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016] If a taxpayer's objection to an assessment is allowed in whole or in part, the decision of the Commissioner is not affirmed on review or a taxpayer's review or appeal is upheld, the Commissioner must –

(a) [Section 94 Subsection (1) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016] refund any amount paid in excess of a requirement for payment; or

(b) [Section 94 Subsection (1) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016] apply the amount paid in excess of a requirement for payment against any liability of the person under a taxation law, or another Act of which the Commissioner has the general administration, and refund any part of the amount paid in excess that is not so applied.

(2)  [Section 94 Subsection (2) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016] [Section 94 Subsection (2) amended by No. 60 of 2002, s. 36, Applied:19 Dec 2002] If a taxpayer's objection to a decision other than an assessment is allowed in whole or in part, the decision of the Commissioner is not affirmed on review or a taxpayer's review or appeal is upheld, the Commissioner must –

(a) [Section 94 Subsection (2) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016] refund any amount paid in the relevant period in excess of a requirement for payment; or

(b) [Section 94 Subsection (2) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016] apply the amount paid in the relevant period in excess of a requirement for payment against any liability of the person under a taxation law, or another Act of which the Commissioner has the general administration, and refund any part of the amount paid in excess that is not so applied.