Payments out of Consolidated Revenue Fund
16 Payments out of Consolidated Revenue Fund
Where the Commissioner is required or permitted to pay an amount to a person by or under a provision of a taxation law other than:
a general administration provision; or
a provision prescribed for the purposes of this paragraph;
the amount is payable out of the Consolidated Revenue Fund, which is appropriated accordingly.
Where:
an amount is required or permitted to be paid to a person:
by or under a provision of a taxation law other than:
a general administration provision; or
a provision prescribed for the purposes of this sub‑subparagraph; or
by way of the repayment, whether in whole or in part, to the person of an amount paid to the Commonwealth;
except as mentioned in paragraph (c), there is no provision of a taxation law by or under which the Commissioner is required or permitted to pay the amount; and
the Commissioner is required or permitted to pay the amount by or under a general administration provision;
the amount shall be taken, for the purposes of subsection (1), to be an amount that the Commissioner is required or permitted to pay to the person by or under a provision of a taxation law of the kind referred to in that subsection.
In this section, general administration provision means a provision of a taxation law that provides that the Commissioner has the general administration of the taxation law.
This Act’s bill:Second reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.