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(1) This section applies where a taxpayer is liable to pay

(a) more than one type of tax under a tax law; or

(b) more than one type of tax under more than one tax law, and the taxpayer makes payment that is less than the total amount of tax outstanding in each circumstance.

(2) Despite any system established by the Commissioner-General under section 50, where this section applies, the Commissioner-General may determine which amount of tax is considered paid.