Section RB 4 — Income Tax Act 2007: Using refunds to satisfy tax liabilities

RB 4 Using refunds to satisfy tax liabilities If a person is entitled to a refund of an amount of tax from the Commissioner, the amount may be applied under section RM 10 (Using refund to satisfy tax liability) to satisfy a liability that the person has under the Inland Revenue Acts. Defined in this Act: amount of tax , Commissioner , Inland Revenue Acts , Compare: 2004 No 35 s MD 1(3), (3A)