TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982

S 12 repealed by No 11 of 1999, s 3 and Sch 1 item 374, applicable in relation to:

(a)  payments received by the Commissioner either before or after the beginning of 1 July 1999 (and not already applied before the beginning of 1 July 1999); and

(b)  credits arising either before or after the beginning of 1 July 1999 (and not already applied before the beginning of 1 July 1999).

S 12 formerly read:

APPLICATION OF PAYMENTS  

12(1) 

No part of any payment made to the Commissioner shall be applied in discharge or reduction of any recoupment tax while any late payment tax in respect of that recoupment tax remains unpaid.

12(2) 

This section has effect in relation to a payment made to the Commissioner notwithstanding any direction of the person making the payment.