Document ID: chunk:federal_register_of_legislation:C2024C00692:section:9:p3
Version: federal_register_of_legislation:C2024C00692
Segment Type: section
Provision Reference: s 9 (pt 3/3)
Character Range: 46515–47159

(c) the person pays the stated amount to the Commissioner; and
 (d) the stated amount exceeds the amount the person is liable to pay under that section; and
 (e) the excess is refunded to the person or applied against any liability of the person to the Commonwealth;
treat the excess as being overpaid by the person, and so refunded or applied, as a result of the decision of the Commissioner to give the notice.
Note 1: The decision of the Commissioner to give the notice is a decision to which this Act applies. See section 3.
Note 2: Liabilities under section 282‑18 of the Private Health Insurance Act 2007 are relevant tax. See section 3C.