17G
CurrentWindfalls—refusal of refund
Part 3The emergency services levy
Division 1Levy in respect of land
Subdivision 2Refunds
17G Windfalls—refusal of refund
(1)
The
Commissioner may refuse to make a refund if—
(a)
the amount of the levy, penalty levy or interest to be refunded has been passed on to another person; and
(b)
the applicant has not reimbursed that other person in an amount equivalent to the amount passed on to that other person.
(2)
A decision under subsection (1) is a non‑reviewable decision.
This Act’s bill:Second reading speech
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