(1) If a taxpayer has paid a greater amount of tax in relation to a tax liability than the amount assessed for that liability, the Chief Commissioner must refund the difference to the taxpayer, subject to this Part.(2) For the avoidance of doubt, it is declared that an amount by which tax is overpaid is taken to be tax for the purposes of this Part.
19 Offset of refund against other tax liability
(1) Instead of making a refund to a taxpayer, the Chief Commissioner may apply the amount that would otherwise be refunded to meet tax or any other amount payable by the taxpayer under a taxation law.(2) A refund may be credited towards a taxpayer’s future liability, but only with the taxpayer’s consent.
20 Windfalls—refusal of refund
The Chief Commissioner may refuse to make a refund to a taxpayer if:(a) the relevant taxation law provides for the passing on of the tax to another person, and(b) the tax sought to be refunded has been passed on to another person, and(c) the Chief Commissioner is not satisfied that appropriate arrangements have been made to pass the tax sought to be refunded on to that other person.