The Pamphlet Collection of Sir Robert Stout: Volume 48
Wrong Amount of Tax Paid. Sections 90 and 91
Wrong Amount of Tax Paid. Sections 90 and 91.
Clauses 90 and 91 meet cases in which the amount of tax paid by any person is too little or too much. In the latter case the Commissioner shall order a refund of the amount overpaid, and in the former the person liable shall, upon its being discovered that too little has been paid, forthwith pay the additional amount.