Commonwealth Consolidated Acts

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HIGHER EDUCATION SUPPORT ACT 2003 - SECT 151.15

Refunding of payments

    If:

  (a)   a person pays an amount to the Commonwealth under this Division; and

  (b)   the amount exceeds the sum of:

  (i)   the amount required to discharge the total debt that the person owed to the Commonwealth under this Chapter; and

  (ii)   the total amount of the person's primary tax debts (within the meaning of Part   IIB of the Taxation Administration Act 1953 );

the Commonwealth must refund to the person an amount equal to that excess.

Note:   Interest is payable if the Commonwealth is late in paying refunds: see Part   IIIA of the Taxation (Interest on Overpayments and Early Payments) Act 1983 .



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