Income Tax Assessment Regulations 1997 (Repealed)
View history note
Hide history noteThe application fee paid under regulation 31-15.02 is to be credited against the fee for the valuation.
31-15.08(2)
An advance payment of a fee paid under regulation 31-15.04 is to be credited against the fee for the valuation.
31-15.08(3)
The fee payable for the valuation is a debt due to the Commonwealth and recoverable in a court of competent jurisdiction.
31-15.08(4)
However, if the total of advance payments of fees is more than the fee payable for the valuation, the Commissioner must pay the difference to the applicant as soon as practicable.
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