320
In forceForgiven or overpaid money
Part 9Financial provisions
Division 4Payment of taxes, levies and fees and related matters
320 Forgiven or overpaid money
If—
(a)
the amount received by the commissioner in any month under section 317(1) is greater than the total amount referred to in section 317(1), the difference; or
(b)
under section 319(3), the commissioner determines all or part of any penalty payable is to be forgiven, the amount so forgiven, if paid before the determination;
is to be either—
(c)
taken to be a payment forming part of the payment to be made for the following month under section 317(1) in respect of the licensed premises; or
(d)
at the discretion of the commissioner, forwarded to the licensee, upon written application by the licensee.
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