Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 314

314. Before section 17 of the Principal Act the following section is inserted:
Payments out of Consolidated Revenue Fund

"16. (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-sub-paragraph; or

        (ii)   by way of the repayment, whether in whole or in part, to the
               person of an amount paid into the Consolidated Revenue Fund;

   (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 sub-section (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
        sub-section.

"(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.".