TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZN Overpayments made by the Commissioner under taxation laws

TAXATION ADMINISTRATION ACT 1953 - SECT 8AAZN

  (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.