Limited operation of certain court orders
37C Limited operation of certain court orders
This section applies when the effect of an order of a court (other than a judgment in accordance with section 37B(2)) is to oblige a taxing authority to refund any money paid by way of tax or purported tax.
A taxing authority shall refund only that part of a tax or purported tax which the taxing authority is satisfied —
has not been charged directly to or recovered directly from another person or, if it has been so charged or recovered, has been refunded to the other person;
will not be charged directly to or recovered directly from another person; and
has not been incorporated into the price of or charge for any property or services.
The onus of satisfying a taxing authority as to the matters in subsection (2) is on the person to whom the refund is to be made.
In this section —
taxing authority means person who or which under an Act is responsible for the assessment or collection of any tax.
[Section 37C inserted: No. 7 of 1997 s. 3.]
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