South Australian Consolidated Acts South Australian Consolidated Acts17—Refunds of tax paid on excluded debits
(1) Subject to this
section, where, on application made by a person in accordance with this
section, the Commissioner is satisfied that tax has been paid by a
financial institution under this Act in respect of an excluded debit made to a
taxable account, the Commissioner must refund the amount of the tax to the
person.
(2) An application may
be made under this section—
(a) if
the tax has not been recovered by the financial institution from an
account holder—by the financial institution; or
(b) if
the tax has been so recovered—by the account holder.
(3) In the case of an
application for a refund by an account holder as referred to in subsection
(2), the Commissioner is not to refuse to make the refund on the ground that
the tax to be refunded has been passed on to the account holder.
(4) An application for
a refund of tax under this section must be made not later than 5 years
after the tax was paid.
(5) Where—
(a) an
application has been made under this section for payment of an amount in
respect of tax paid by a financial institution; and
(b) the
Commissioner is not satisfied that the tax was paid in respect of an
excluded debit made to a taxable account,
the Commissioner must cause notice in writing of the decision in relation to
the application to be served on the person by whom the application was made.