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Taxation Administration Act 1999
19Entitlement to refund
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19 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 commissioner
must refund the difference to the taxpayer, subject to this part.
(2) To remove any doubt, it is declared that an amount by which tax is
overpaid is taken to be tax for this part.