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Taxation Administration Act 1999
20Offset of refund against other tax liability
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20 Offset of refund against other tax liability (1) Instead of making a refund to a taxpayer, the commissioner may apply the amount that would otherwise be refunded to meet tax or any other amount payable by the taxpayer under a tax law. (2) A refund may be credited towards a taxpayer’s future liability, but only with the taxpayer’s consent.