Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 41

41 Allocating payments if more than 1 assessment liability

(1) If a taxpayer has an assessment liability under more than 1 assessment, the commissioner must decide the assessment liabilities to which a payment received by the commissioner is to be applied under section 42 .

(2) In making the decision, the commissioner may, but is not required to, have regard to a request by the taxpayer for the allocation of the payment.