41AA—Discretion as to refund or recovery of small amounts
(1) This section
applies to a fee, charge or other amount that is required under an Act to be
paid to a public authority or public officer.
(2) This section is in
addition to, and does not derogate from, a provision of another Act relating
to the recovery of amounts payable under that Act or the payment of refunds.
(3) If for any reason
a fee, charge or other amount to which this section applies is overpaid and
the amount overpaid does not exceed the prescribed amount, despite any other
Act, there is no requirement for the public authority or public officer to
refund the overpayment, and the amount of the overpayment may be retained,
unless the person who made the overpayment requests a refund within
12 months of the date of the overpayment.
(4) If for any reason
a fee, charge or other amount to which this section applies is underpaid by an
amount that does not exceed the prescribed amount, despite any other Act, an
authorised person may waive recovery of the underpayment.
(5) The Minister
responsible for the administration of an Act under which a fee, charge or
other amount to which this section applies is payable may, by instrument in
writing—
(a)
authorise a specified person, or person occupying a specified position, to
waive the recovery of underpayments of the fee, charge or other amount,
subject to any conditions specified in the instrument;
(b) vary
or revoke an authorisation under this subsection.
(6) This section does
not apply to—
(a) an
expiation fee; or
(b) an
expiation reminder fee; or
(c) an
amount that a court or tribunal has ordered to be paid; or
(d) a
fee, charge or other amount of a kind prescribed by regulation for the
purposes of this section.
(7) In this
section—
"authorised person" in relation to a fee, charge or other amount payable under
an Act, means a person acting in accordance with an authorisation given under
this section by the Minister responsible for the administration of the Act.