Secretary must refund levy overpayments
82 Secretary must refund levy overpayments
This section applies if a liable person—
has paid an amount to the Secretary that is greater than the amount of the levy stated in a levy assessment notice; or
Note
The levy assessment notice may be in respect of an original assessment or a reassessment.
has paid to the Secretary the amount stated in the levy assessment notice and that notice is withdrawn by the Secretary after that payment.
The Secretary must refund to the liable person the amount that is the difference between the amount the liable person paid to the Secretary and the amount the person is required to pay under this Act.
This Act’s bill:Explanatory memorandumSecond reading speech
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