South Australian Consolidated Acts South Australian Consolidated Acts17G—Windfalls—refusal of refund
(1) The Commissioner
may refuse to make a refund if—
(a) the
amount of the levy, penalty levy or interest to be refunded has been passed on
to another person; and
(b) the
applicant has not reimbursed that other person in an amount equivalent to the
amount passed on to that other person.
(2) A decision under
subsection (1) is a non-reviewable decision.
Subdivision 3—Interest and penalty levy