20
CurrentWindfalls—refusal of refund
Part 4Refunds of tax
20 Windfalls—refusal of refund
The Chief Commissioner may refuse to make a refund to a taxpayer if—
(a)
the relevant taxation law provides for the passing on of the tax to another person, and
(b)
the tax sought to be refunded has been passed on to another person, and
(c)
the Chief Commissioner is not satisfied that appropriate arrangements have been made to pass the tax sought to be refunded on to that other person.
This Act’s bill:Explanatory memorandumSecond reading speech
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