Public Finance and Audit Act 1987

This section applies to a fee, charge or other amount that is required under an Act to be paid to a public authority or public officer.

This section is in addition to, and does not derogate from, a provision of another Act relating to the recovery of amounts payable under that

If for any reason a fee, charge or other amount to which this section applies is overpaid and the amount overpaid does not exceed the prescribed amount, despite any other Act, there is no requirement for the public authority or public officer to refund the overpayment, and the amount of the overpayment may be retained, unless the person who made the overpayment requests a refund within 12 months of the date of the overpayment.

If for any reason a fee, charge or other amount to which this section applies is underpaid by an amount that does not exceed the prescribed amount, despite any other Act, an authorised person may waive recovery of the underpayment.

The Minister responsible for the administration of an Act under which a fee, charge or other amount to which this section applies is payable may, by instrument in writing—

authorise a specified person, or person occupying a specified position, to waive the recovery of underpayments of the fee, charge or other amount, subject to any conditions specified in the instrument;

vary or revoke an authorisation under this subsection.

This section does not apply to—

an expiation fee; or

an expiation reminder fee; or

an amount that a court or tribunal has ordered to be paid;

a fee, charge or other amount of a kind prescribed by regulation for the purposes of this section.

In this section—