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    <title>Consequential refund well in time to avoid payment of interest.</title>
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    <description>Amendment shortened the interest free period for government liability on delayed refunds following appellate orders, requiring prompt processing to avoid interest. Senior tax officials must ensure receipt of fortnightly appellate order batches from AACs for timely refund processing, monitor delays, notify AACs of inordinate delays, take administrative notice if delays persist, and inform the board to prevent avoidable interest payments.</description>
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