EMERGENCY SERVICES FUNDING ACT 1998 - SECT 17C
EMERGENCY SERVICES FUNDING ACT 1998 - SECT 17C
(1) A person may make
application for a refund of an amount that has been overpaid by the person
under this Division.
(2) An application for
a refund cannot be made under this section more than 5 years after the person
made the payment to the Commissioner in respect of which the refund is sought.
(3) A determination
under this section as to whether there has been an overpayment, or as to the
amount of an overpayment, is to be made in accordance with the legal
interpretations and assessment practices generally applied by the Commissioner
in relation to matters of the kind in question at the time the person made the
payment in respect of which the refund is sought except to the extent that any
departure from those interpretations and practices is required by legislative
change made after the payment.
(4) If the result of
determination of an application under this section is that the applicant has
made an overpayment, the Commissioner must, subject to the other provisions of
this Subdivision, refund the amount overpaid.