Taxation Administration Act 1997

The Commissioner must not make a refund of tax unless satisfied that the person to whom the refund is payable (in this section called the applicant)—

has not charged to, or recovered from, and will not charge to, or recover from, any other person any amount in respect of the whole or any part of that tax; or

if the applicant has so charged or recovered any such amount, will reimburse, or will take all reasonable steps to reimburse, each other person for the amount charged or recovered.

If a refund is made to an applicant to whom subsection (1)(b) applies—

the applicant must—

within 90 days after receiving the refund, reimburse each other person for the amount charged to or recovered from that person; and

notify the Commissioner in writing within 7 days after the end of that period that all amounts charged or recovered have been reimbursed; or

if any such amount is not reimbursed within that period, the applicant, within 7 days after the end of that period, must—

notify the Commissioner in writing of the amounts not reimbursed; and

pay those amounts to the Commissioner, together with interest at the specified rate from the date the refund was made to the date of payment.

An amount payable under subsection (2)(b)(ii) is a debt due from the applicant to the State.

In this section—

For the avoidance of doubt, this section prevails over anything to the contrary in section 20 or 21.