Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the amount of an estimate is reduced, or an estimate is revoked, section 222AHA, Subdivision E and Division 9 have effect, and are taken always to have had effect, as if:
(a) the original amount of the estimate had been the reduced amount, not the amount set out under paragraph 222AGB(2)(c); or
(b) the estimate had never been made;
as the case may be.
(2) If because of subsection (1) an amount is taken to have been overpaid by a person, the Commissioner must either refund it or:
(a) apply it against any liability of the person to the Commonwealth that arises under or because of an Act of which the Commissioner has the general administration; and
(b) refund so much of it as is not applied under paragraph (a).
(3) If the amount of an estimate is reduced again, or an estimate is revoked after its amount has been reduced on one or more occasions, subsections (1) and (2) apply again accordingly.