Commonwealth Numbered Acts

TAX BONUS FOR WORKING AUSTRALIANS ACT (NO. 2) 2009 (NO. 5, 2009) - SECT 8

             (1)  This section applies if:

                     (a)  the Commissioner pays an amount by way of a tax bonus for a person; and

                     (b)  either:

                              (i)  the person was not entitled to the tax bonus; or

                             (ii)  the amount paid is more than the correct amount of the person's tax bonus.

             (2)  The person is liable to repay the following amount to the Commonwealth:

                     (a)  if the person was not entitled to the tax bonus--the whole of the amount referred to in paragraph (1)(a);

                     (b)  if the amount paid is more than the correct amount of the tax bonus--the amount by which the amount paid exceeds the correct amount.

             (3)  An amount that a person is liable to repay under subsection (2) is due and payable 28 days after the day on which the Commissioner gives him or her a notice in writing of the liability.