»Ê¹ÚÌåÓýapp

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Potential discharge cases

Discharge may be appropriate in the following circumstances:

• the amount on which interest is charged is reduced
• the due and payable or reckonable date used proves to be incorrect
• a postponement application was made but was not agreed or determined
• the effective date of payment is earlier than that shown on the interest computation
• an assessment proves to be invalid
• the assessment does not attract interest
• interest has been charged twice on the same payment
• an increase to the assessment should have been dealt with by a further assessment.

Discharging interest

Where you find a interest charge is incorrect:

• compute the revised amount payable
• take a printout of the computation
• check the payment position
• proceed as below.

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Discharge results in excess payment which can be reallocated within the taxpayer record

Day 1: complete either INP208 or INP209 to effect the reallocation

Day 2: check the record to ensure that the reallocation has been done, then use INP507 to discharge the interest

Day 3: take a screenprint of the revised interest charge and attach it to the AZ63 and papers. »Ê¹ÚÌåÓýapp officer who authorised the discharge (or one of the same grade or higher) should confirm the discharge has been correctly applied.

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Discharge results in repayment or relocation

Day 1: use INP507 to discharge the interest

Day 2: take a screen print of the revised interest charge and attach it to the AZ63 and papers. »Ê¹ÚÌåÓýapp officer who authorised the discharge (or one of the same grade or higher) should confirm the discharge has been correctly applied

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Discharge will result in repayment or set-off against a different duty type

If the revised amount of interest is less than the amount of interest paid and the excess payment is to be repaid or set-off against a different duty type send the AZ63A(New) to the Accounts Office to complete the reallocation and discharge the interest.

After 5 working days check the IRIS record to ensure that the payment has been moved and the discharge has been made, take a screenprint and link it to the papers.