(a) against any liability of the taxpayer to the State arising under, or by reason of, a taxation law or another Act of which the Commissioner has the general administration; or (b) against any future liability of the taxpayer to the State arising under, or by reason of, a taxation law. (2) Despite subsection (1), the Commissioner must not apply an overpaid amount towards a future liability unless— (a) the taxpayer consents in writing; and (b) the future liability arises within 60 days after the day on which refund becomes payable. (3) If the taxpayer withdraws consent, the Commissioner must refund the taxpayer the overpaid amount. (4) The Commissioner must refund the taxpayer any part of an overpaid amount that is not applied under subsection (1). (5) This section does not apply in respect of a refund of a contribution paid under Part 9B of the Planning and Environment Act 1987. S. 20A(6) (6) This section does not apply in respect of a liability inserted by arising under the Back to Work Act 2015. No. 3/2015 s. 56 (as amended by No. 26/2015 s. 43). 21 What happens if Commissioner refuses a refund? (1) If— (a) a taxpayer has lodged an application for the refund of an amount in accordance with section 19; and
(a) against any liability of the taxpayer to the State arising under, or by reason of, a taxation law or another Act of which the Commissioner has the general administration; or (b) against any future liability of the taxpayer to the State arising under, or by reason of, a taxation law. (2) Despite subsection (1), the Commissioner must not apply an overpaid amount towards a future liability unless— (a) the taxpayer consents in writing; and (b) the future liability arises within 60 days after the day on which refund becomes payable. (3) If the taxpayer withdraws consent, the Commissioner must refund the taxpayer the overpaid amount. (4) The Commissioner must refund the taxpayer any part of an overpaid amount that is not applied under subsection (1). (5) This section does not apply in respect of a refund of a contribution paid under Part 9B of the Planning and Environment Act 1987. S. 20A(6) inserted by No. 3/2015 s. 56 (as amended by No. 26/2015 s. 43). (6) This section does not apply in respect of a liability arising under the Back to Work Act 2015. 21 What happens if Commissioner refuses a refund? (1) If— (a) a taxpayer has lodged an application for the refund of an amount in accordance with section 19; and
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