Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Where the Commissioner is required or permitted to pay an amount to a person by or under a provision of a taxation law other than:
(a) a general administration provision; or
(b) a provision prescribed for the purposes of this paragraph;
the amount is payable out of the Consolidated Revenue Fund, which is appropriated accordingly.
(2) Where:
(a) an amount is required or permitted to be paid to a person:
(i) by or under a provision of a taxation law other than:
(A) a general administration provision; or
(B) a provision prescribed for the purposes of this sub - subparagraph; or
(ii) by way of the repayment, whether in whole or in part, to the person of an amount paid to the Commonwealth;
(b) except as mentioned in paragraph (c), there is no provision of a taxation law by or under which the Commissioner is required or permitted to pay the amount; and
(c) the Commissioner is required or permitted to pay the amount by or under a general administration provision;
the amount shall be taken, for the purposes of subsection (1), to be an amount that the Commissioner is required or permitted to pay to the person by or under a provision of a taxation law of the kind referred to in that subsection.
(3) In this section, general administration provision means a provision of a taxation law that provides that the Commissioner has the general administration of the taxation law.