Document ID: chunk:federal_register_of_legislation:C2015A00169:clause:1_10e
Version: federal_register_of_legislation:C2015A00169
Segment Type: clause
Provision Reference: sch 1 cl 10E
Character Range: 72008–72528

10E  Refunding of payments
  If:
 (a) a person pays an amount to the Commonwealth under this Subdivision; and
 (b) the amount exceeds the sum of:
 (i) the amount required to discharge the total debt that the person owed to the Commonwealth under this Part; and
 (ii) the total amount of the person's primary tax debts (within the meaning of Part IIB of the Taxation Administration Act 1953);
the Commonwealth must refund to the person an amount equal to that excess.

Subdivision C—Compulsory discharge of indebtedness