A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 1 General
Income Tax Assessment Act 1936
25 Paragraph 172(1)(b)
Repeal the paragraph, substitute:
(b) the Commissioner must apply the amount of any tax overpaid in accordance with Divisions 3 and 3A of Part IIB of the Taxation Administration Act 1953.
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