Situation in which this section applies

(1) This section applies if:

(a)

a person pays an amount by way of PHA levy or charge or PHA late payment penalty in relation to a PHA plant product and PHA year; and

(b)

the Commonwealth refunds the amount (the refunded amount ) to the person.

Note: For example, the Commonwealth might refund an amount because the person paid too much PHA levy or charge.

Other provisions of this Act apply as if the refunded amount had never been paid

(2) The other provisions of this Act apply, and are taken always to have applied, as if the refunded amount had never been paid to the Commonwealth.

Note: This may, for example, lead to a result as provided for in subsection (3) or (4).

Liability of PHA to repay overpayment

(3) If an amount paid to PHA before the refund (disregarding any reduction due to set-off) under section 4 or 5 exceeded the amount that should have been so paid to PHA (after taking account of the effect of subsection (2)), PHA must pay to the Commonwealth an amount equal to the excess.

Setting off liabilities under subsection (3) against liabilities under sections 4 and 5

(4) The Commonwealth may set off an amount that is payable to it under subsection (3) against an amount that is payable to PHA under section 4 or 5.

How the research and development Acts apply to the refunded amount

(5) If an amount dealt with before the refund in accordance with subsection 7(2) or (3) exceeded the amount that should have been so dealt with under that section (after taking account of the effect of subsection (2)), the following provisions apply to the refunded amount, to the extent of the excess:

(a)

subsection 16(7) or paragraph 17(2)(d) (as the case requires) of the Horticulture Marketing and Research and Development Services Act 2000 ;

(b)

section 35 or 114 (as the case requires) of the Primary Industries and Energy Research and Development Act 1989 .