Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p30
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 30/43)
Character Range: 631462–634030

tax file number to the payer before the amount was withheld or paid to the Commissioner—the basis on which the recipient was taken to have quoted the tax file number; or
 (c) if the payment or *non‑cash benefit was in respect of a *Part VA investment made by the recipient in the course or furtherance of an *enterprise carried on by it—the recipient's *ABN;
and the Commissioner is satisfied that it would be fair and reasonable to refund the amount, having regard to:
 (d) the circumstances that gave rise to the withholding obligation (if any); and
 (e) the nature of the matter mentioned in paragraph (1)(b); and
 (f) any other matter the Commissioner considers relevant.
Note: A person who is dissatisfied with a decision under this section may object against the decision in the manner set out in Part IVC.

18‑80  Refund by Commissioner of amount withheld from payment in respect of investment
  The Commissioner must refund to an entity all or part of an *amount withheld from a *withholding payment covered by section 12‑140 or 12‑145 that was made to that entity if:
 (a) the entity applies in writing for the refund; and
 (b) the Commissioner is satisfied that the entity was entitled to give *the investment body a declaration under Division 5 of Part VA of the Income Tax Assessment Act 1936 in relation to the *Part VA investment in respect of which the withholding payment was made, but did not do so; and
 (c) the Commissioner is also satisfied it is fair and reasonable to make the refund, having regard to the purposes of this Part and any other matters that the Commissioner considers appropriate.
Note: A person who is dissatisfied with a decision under this section may object against the decision in the manner set out in Part IVC.

18‑85  Refund by Commissioner of amount withheld from payment in respect of supply of real property
 (1) An entity (the recipient) may apply, in the *approved form, to the Commissioner for the refund of an amount if:
 (a) another entity (the payer) has made a payment under section 14‑250, or purportedly under that section, in relation to a supply by the recipient; and
 (b) the payment, or part of the payment, was made in error.
 (2) The application must be made no later than 14 days before the day on which *GST is payable on the supply.
 (3) The amount of the refund that the recipient may apply for is an amount equal to the amount of the payment, or the part of the payment that was made in error, as the case requires.
 (4) The Commissioner must refund the amount under subsection (3) if the Commissioner