66Refund of amount

66 Refund of amount If— S. 66(a) amended by No. 24/2025 s. 38(a)(b). (a) an objector's objection to an assessment, reassessment, decision made under section 30 or repayment notice is allowed in whole or in part; or S. 66(b) amended by No. 24/2025 s. 38(b). (b) an objector's review or appeal in respect of an assessment, reassessment, decision made under section 30 or repayment notice is upheld— the Registrar must refund any amount paid or repaid that is in excess of an amount required to be paid or repaid under this Act. S. 67 amended by No. 24/2025 s. 39(1)(a)(2) (ILA s. 39B(1)).