SWIMMING POOLS TAX REFUND ACT 1992 No. 113, 1992 - SECT 4 In situ pool tax refund payments only to be made in certain circumstances

SWIMMING POOLS TAX REFUND ACT 1992 No. 113, 1992 - SECT 4

4.(1) Except as provided by this section, the Commonwealth is not liable to
make any in situ pool tax refund payment.

(2) If, before the commencement of this Act or within 2 years after its
commencement, the pool builder in respect of an in situ pool tax payment has
made a declaration to the Commissioner, in a form approved by the Commissioner
for the purpose, of either or both of the following kinds:

   (a)  that a specified amount, being the whole or part of the
        in situ pool tax concerned, was not passed on to the pool purchaser in
        relation to the swimming pool concerned;

   (b)  that a specified amount, being the whole or part of any of the in situ
        pool tax concerned that was passed on to the pool purchaser in
        relation to the swimming pool concerned, has been refunded to the
        pool purchaser; then the Commonwealth is only liable to make the
        in situ pool tax refund payment to the pool builder to the extent that
        it equals the sum of:

   (c)  the amount of the tax that was not passed on; and

   (d)  the amount of the tax that was refunded.

(3) If, before the commencement of this Act or within 2 years after its
commencement, the pool builder in respect of an in situ pool tax refund
payment and the pool purchaser in relation to the swimming pool concerned have
jointly made a declaration to the Commissioner, in a form approved by the
Commissioner for the purpose, that a specified amount, being the whole or part
of any of the in situ pool tax concerned that was passed on to the pool
purchaser, has not been refunded to the pool purchaser, then subsection (4)
applies.

(4) If a declaration is made under subsection (3), the Commonwealth is liable
to make so much of the in situ pool tax refund payment as equals the amount of
the tax that was passed on to the pool purchaser and not refunded, but is
liable to make the payment to the pool purchaser instead of to the pool
builder.

(5) Subject to subsection (6), if a declaration cannot reasonably be made
under subsection (3) (because of the non-existence, death, incapacity or
refusal of the pool builder, or for any other reason), the Commissioner must
allow the pool purchaser, within the same period allowed under subsection (3),
to make the declaration, but in a different form approved by the Commissioner
for the purpose.

(6) Before the Commissioner allows the pool purchaser to make the declaration,
the Commissioner must make reasonable efforts to contact the pool builder and
obtain his or her views on the matter.

(7) The pool builder or the pool purchaser may apply to the Administrative
Appeals Tribunal for review of a decision of the Commissioner to allow, or not
allow, the pool purchaser to make the declaration.

(8) If the pool purchaser makes the declaration, subsection (4) applies as if
it were made under subsection (3).

(9) A person is not entitled to make more than one declaration for the purpose
of each of subsections (2), (3) and (5) in respect of the same swimming pool.