South Australian Consolidated Acts South Australian Consolidated Acts16—Refund of amounts incorrectly paid
(1) An application
under Part 4 of the Taxation Administration Act 1996 for a refund of tax
that has been overpaid by a financial institution under this Act may be made
(subject to that Part)—
(a) if
the amount has not been recovered by the financial institution from an
account holder—by the financial institution; or
(b) if
the amount has been so recovered—by the account holder as if the
account holder were the financial institution (and hence the taxpayer).
(2) In the case of an
application for a refund by an account holder as referred to in subsection
(1), the Commissioner is not to refuse to make the refund on the ground that
the amount to be refunded has been passed on to the account holder.