Document ID: chunk:federal_register_of_legislation:C2024C00692:section:9:p2
Version: federal_register_of_legislation:C2024C00692
Segment Type: section
Provision Reference: s 9 (pt 2/3)
Character Range: 44250–46736

the purposes of section 10, be treated as a separate amount of relevant tax paid by the person to the Commissioner.
 (3) Where:
 (a) an amount of relevant tax has, whether by agreement or otherwise, been paid by a person to the Commissioner in instalments; and
 (b) as a result of a decision to which this Act applies, a part only of the amount of relevant tax is overpaid by the person and is refunded to the person or applied against any liability of the person to the Commonwealth;
the amount so refunded or applied shall, for the purposes of section 10, be attributed to the instalments in reverse order to the order in which the instalments were paid to the Commissioner.
 (4) Where the Commissioner applies an amount that has been paid to him or her by a person against the liability of another person to pay an amount of relevant tax, the other person shall, for the purposes of this Act, be deemed to have paid to the Commissioner, to the extent of the amount so applied and on the day on which the amount is so applied, the amount of relevant tax.
 (6) Where:
 (a) at a particular time, a company pays an amount of franking deficit tax;
 (b) at a later time (in this subsection called the offset time), the company becomes entitled to a tax offset that is attributable, in whole or in part, to so much of the company's franking deficit tax liability as was discharged by the payment of that amount; and
 (c) as a result of a decision to which this Act applies (being a decision made after the offset time), the whole or part of the amount paid by the company is overpaid;
the amount paid by the company shall be taken to have been applied, at the offset time, against a liability of the company to the Commonwealth as a result of that decision.
 (7) In subsection (6), franking deficit tax and tax offset have the meanings given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

Liabilities under section 282‑18 of the Private Health Insurance Act 2007
 (8) For the purposes of this section, if:
 (a) the Commissioner gives a notice to a person under subsection 282‑18(4) of the Private Health Insurance Act 2007; and
 (b) the notice states that the person is liable to pay an amount to the Commonwealth under section 282‑18 of that Act; and
 (c) the person pays the stated amount to the Commissioner; and
 (d) the stated amount exceeds the amount the person is liable to pay under that section; and
 (e) the excess is refunded to the person or applied against any