Commonwealth Consolidated Acts

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Overpayments made by the Commissioner under taxation laws

             (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.

             (2)  If:

                     (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.

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