Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 13

13. (1) Subject to this section, where, upon application made in accordance
with this section, the Commissioner is satisfied that an amount paid as tax by
a bank under this Act (other than an amount paid pursuant to an assessment)
was not payable, the Commissioner shall refund that amount to the person by
whom the application was made.

(2) An application under this section for a refund of an amount paid by a bank
may be made-

   (a)  if the amount has been recovered by the bank from a person in
        accordance with section 10-by that person; or

   (b)  if the amount has not been so recovered-by the bank.

(3) Application under this section for a refund of an amount shall be in
writing in a form approved by the Commissioner and shall be made-

   (a)  in a case to which paragraph (2) (a) applies-not later than 3 years
        after the day on which the amount was recovered; or

   (b)  in a case to which paragraph (2) (b) applies-not later than 3 years
        after the day on which the amount was paid.

(4) A person making application for a refund under this section shall furnish
such information as the Commissioner requires in connection with his
consideration of that application.

(5) Where an application for a refund of an amount has been duly made under
this section-

   (a)  if the Commissioner is satisfied that the amount was not payable-he
        shall refund the amount;

   (b)  if the Commissioner is satisfied that part only of the amount was not
        payable-he shall refund that part of the amount; or

   (c)  if the Commissioner is not satisfied as mentioned in paragraph (a) or
        (b)-he shall refuse the application.

(6) Where, in relation to an application under this section, the Commissioner
makes a decision for the purposes of paragraph (5) (b) or (c), he shall cause
notice in writing of his decision in relation to the application to be served,
by post or otherwise, on the person by whom the application was made.