Document ID: chunk:federal_register_of_legislation:C2010C00685:clause:2_91za
Version: federal_register_of_legislation:C2010C00685
Segment Type: clause
Provision Reference: sch 2 cl 91ZA
Character Range: 58711–59743

91ZA  Refund of deductions in certain cases

 (1) If a person has applied for a refund and the Commissioner is satisfied that:
 (a) a deduction was made from a payment to the applicant; and
 (b) the whole or a part of the amount of the deduction (the relevant amount) was made due to an act or omission of the applicant or another person; and
 (c) having regard to:
 (i) the purposes of this Division; and
 (ii) the nature of the act or omission referred to in paragraph (b); and
 (iii) such other matters (if any) as the Commissioner thinks fit;
it would be fair and reasonable to refund the relevant amount to the applicant, the Commissioner must refund the relevant amount to the applicant.

 (2) No person is entitled to a credit in respect of an amount refunded under subsection (1).

 (3) A person who is affected by a decision to refuse to refund an amount under subsection (1) and is dissatisfied with the decision may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.