South Australian Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 23

23—Windfalls—refusal of refund

        (1)         The Commissioner may refuse to make a refund if—

            (a)         the relevant taxation law did not prevent the passing on of the tax to another person; and

            (b)         the tax to be refunded has been passed on to another person; and

            (c)         the taxpayer has not reimbursed that other person in an amount equivalent to the amount of tax passed on to that other person.

        (2)         A decision under subsection (1) is a non-reviewable decision.