Income Tax Assessment (1997 Act) Regulations 2021
The deposit paid under section 31-15.02 is to be credited against the charge for making the valuation.
31-15.07(2)
An advance payment of the charge paid under section 31-15.04 is to be credited against the charge for making the valuation.
View history note
Hide history note31-15.07(3)
The charge payable for making the valuation is a debt due to the Commonwealth and recoverable in a court of competent jurisdiction.
31-15.07(4)
However, if the total of the amounts paid under subsections (1) and (2) is more than the charge payable for making the valuation, the Commissioner must pay the difference to the applicant as soon as practicable.
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