Regularization on as is basis accepts lower or nil tax as full discharge; no refunds to higher-paying taxpayers. The circular clarifies that regularisation on an 'as is' or 'as is, where is' basis accepts payment of tax at a lower rate or nil as a full discharge of tax liability for the period regularised; taxpayers who paid a higher rate are not entitled to refunds, and the tax position declared in returns is the operative record. Where Council regularisation favours a higher rate, non-payment is not regularised and the tax will be recovered from non-payers.