Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 30

30. Section 13 of the Principal Act is amended-
(a) by inserting in sub-section (1) "by a person" after "made";
(b) by omitting from sub-section (1) all the words after "the Commissioner"
(last occurring) and substituting the following word and paragraphs:

"shall-

   (a)  refund the amount to the person; or

   (b)  apply the amount against any liability of the person to the
        Commonwealth and refund any part of the amount not so applied";
(c) by inserting in sub-section (5) "by a person" after "made"; and

   (d)  by omitting paragraphs (5) (a) and (b) and substituting the following
        paragraphs:

"(a) if the Commissioner is satisfied that the amount was not payable, the
Commissioner shall-

        (i)    refund the amount to the person; or

        (ii)   apply the amount against any liability of the person to the
               Commonwealth and refund any part of the amount not so applied;

   (b)  if the Commissioner is satisfied that part only of the amount was not
        payable, the Commissioner shall-

        (i)    refund that part of the amount to the person;

        (ii)   apply that part of the amount against any liability of the
               person to the Commonwealth and refund any part of that part of
               the amount not so applied; or".