(1) An administrative overpayment (the overpaid amount ):
(a) is a debt due to the Commonwealth by the person to whom the overpayment was made (the recipient ); and
(b) is payable to the Commissioner; and
(c) may be recovered in a court of competent jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or her official name.
(a) the Commissioner has given a notice to the recipient in respect of the overpaid amount, specifying a due date for payment that is at least 30 days after the notice is given; and
(b) any of the overpaid amount remains unpaid at the end of that due date;
then the recipient is liable to pay the general interest charge on the unpaid amount for each day in the period that:
(c) started at the beginning of that due date; and
(d) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i) the overpaid amount;
(ii) general interest charge on any of the overpaid amount.
(3) In this section:
"administrative overpayment " means an amount that the Commissioner has paid to a person by mistake, being an amount to which the person is not entitled.
Note: Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.