Part 5Payment and refund of tax

Part 5 — Payment and refund of tax Division 1 — Payment 45. When tax is due for payment 42 46. Allocation of payment 42 47. Arrangements for instalments and extensions of time 42 48. No action to compel approval of tax payment arrangement 44 Division 2 — Special tax return arrangements 49. Approval of special tax return arrangements 44 50. Content of special tax return arrangement 45 51. Improper endorsement or certification of instrument 46 52. Lodging returns under special tax return arrangement 46 53. Amendment or cancellation of arrangement 47 Division 3 — Refunds of tax 54. Refunds 47 54A. Interest on refunds resulting from proceedings under *Valuation of Land Act 1978* 48 55A. Unused credit 49 55. Refunds or credits to be passed on to third parties in some cases 50