Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1987No. 62, 1987 - SECT 52

52. (1) Notwithstanding anything contained in section 25 of the amended Act,
where an amount of tax has been overpaid by an employer because of the
amendments made by this Part, the Commissioner shall not:

   (a)  refund the whole or a part of that amount; or

   (b)  apply the whole or a part of that amount against any liability of the
        employer to the Commonwealth; before 1 July 1987.

(2) In this section:

"amended Act" means the Principal Act as amended by this Part;

"tax" has the same meaning as in section 25 of the amended Act.