Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 182

182 Application of s 61 (Interest on particular overpayments following court’s or QCAT’s decision)

(1) A reference in section 61(1)(a) to a decision of the Supreme Court under section 70C includes a decision, made after the commencement, relating to a pre-commencement liability.

(2) A reference in section 61(1)(b) to an application by a taxpayer does not include an application relating to a pre-commencement liability.

(3) A reference in section 61(1)(c) to a decision of QCAT includes a decision, made after the commencement, relating to a pre-commencement liability.