(a) a person (the debtor ) is liable to pay a * recoverable amount under this Part; and
(b) the Commonwealth recovers the amount (or part of it) from another person (the transferee ) by way of deductions under section 95-4; and
(c) the Commonwealth later recovers the amount (or part of it) from the debtor;
the Commonwealth is liable to make a refund to the transferee.
(2) The refund payable to the transferee is the smaller of the following amounts:
(a) the total amount recovered from the transferee by way of deductions under section 95-4;
(b) the amount recovered from the debtor.