ITAA 1997 s 955-1(1)

Commissioner's discretion to retain a refund

Taxation of Financial Arrangements: financial arrangement - is a forward purchase contract 'cash settlable' under paragraph 230-45(2)(e) of the Income Tax Assessment Act 1997

Payment of Excise Duty: periodic settlement permission returns

Payment of Excise Duty: lodgment of periodic settlement permissions returns - public holidays