23
CurrentWindfalls—refusal of refund
Part 4Refunds of tax
23 Windfalls—refusal of refund
(1)
The Commissioner may refuse to make a refund if—
(a)
the relevant taxation law did not prevent the passing on of the tax to another person; and
(b)
the tax to be refunded has been passed on to another person;
and
(c)
the taxpayer has not reimbursed that other person in an amount equivalent to the amount of tax 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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