Taxation Administration Act 2003
Part 5Payment and refund of tax
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Part 5 — Payment and refund of tax
Division 1 — Payment
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When tax is due for payment 42
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Allocation of payment 42
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Arrangements for instalments and extensions of time 42
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No action to compel approval of tax payment arrangement 44
Division 2 — Special tax return arrangements
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Approval of special tax return arrangements 44
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Content of special tax return arrangement 45
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Improper endorsement or certification of instrument 46
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Lodging returns under special tax return arrangement 46
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Amendment or cancellation of arrangement 47
Division 3 — Refunds of tax
- Refunds 47
54A. Interest on refunds resulting from proceedings under Valuation of Land Act 1978 48
55A. Unused credit 49
- Refunds or credits to be passed on to third parties in some cases 50