(1) This section
applies when the effect of an order of a court (other than a judgment
mentioned in section 86(2)) is to oblige a taxing authority to refund any
money paid by way of tax or purported tax.
(2) A taxing authority
is to refund only that part of a tax or purported tax which the taxing
authority is satisfied —
(a) has
not been charged directly to or recovered directly from another person or, if
it has been so charged or recovered, has been refunded to the other person;
(b) will
not be charged directly to or recovered directly from another person; and
(c) has
not been incorporated into the price of or charge for any property or
services.
(3) The person to whom
the refund is to be made has the burden of satisfying a taxing authority as to
the matters mentioned in subsection (2).
(4) In this section
—
taxing authority means a person who or which under
an Act is responsible for the assessment or collection of any tax.