SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 No. 111, 1992 - SECT 38 Refund of overpaid amounts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 No. 111, 1992 - SECT 38

38.(1) If, because an assessment is amended, a person's liability to
superannuation guarantee charge is reduced:

   (a)  the amount by which the charge is reduced is taken, for the purposes
        of section 49, never to have been payable; and

   (b)  the Commissioner must:

        (i)    refund any overpaid amount; or

        (ii)   apply any overpaid amount against the person's liability (if
               any) to the Commonwealth and refund any part of the amount that
               is not so applied.

(2) In subsection (1):

"overpaid amount" includes any overpaid amount of additional superannuation
guarantee charge under section 49 or Part 7.