Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 14

14. (1) Subject to this section, where, upon application made in accordance
with this section, the Commissioner is satisfied that tax has been paid by a
bank under this Act in respect of an excluded debit made to a taxable account,
the Commissioner shall pay an amount equal to the amount of that tax to the
person by whom the application was made.

(2) An application may be made under this section-

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

   (b)  if the tax has not been so recovered-by the bank that paid the tax.

(3) Application under this section for a payment in relation to an amount of
tax paid 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 that tax was recovered; or

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

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

(5) Where-

   (a)  an application has been made under this section for payment of an
        amount in respect of tax paid by a bank; and

   (b)  the Commissioner is not satisfied that the tax was paid in respect of
        an excluded debit made to a taxable account, 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.