Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 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 - subparagraph; or

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

  (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 subsection   (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 subsection.

  (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.