96
CurrentEntitlement to refund
96 Entitlement to refund
(1)
If the Chief Commissioner recovers from a debtor an amount that exceeds the State debt payable by the debtor, the Chief Commissioner must refund the difference to the debtor, subject to this section.
(2)
Instead of making a refund to a debtor, the Chief Commissioner may apply the amount that would otherwise be refunded to meet any of the following—
(a)
a referable debt for which a debt recovery order has been made against the debtor,
(b)
a tax debt or grant debt (whether or not a debt recovery order has been made against the debtor).
This Act’s bill:Second reading speech
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