Document ID: chunk:federal_register_of_legislation:C2022C00273:section:20k
Version: federal_register_of_legislation:C2022C00273
Segment Type: section
Provision Reference: s 20K
Character Range: 85262–86139

20K  Refund of overpayment made by superannuation provider
 (1) This section applies if:
 (a) a superannuation provider has made a payment under subsection 20F(1) because of a notice about a person and a fund; and
 (b) the Commissioner is satisfied that the amount paid exceeded the amount (if any) that was payable under that subsection because of the notice.
 (2) The Commissioner must pay the excess:
 (a) to the superannuation provider for the fund; or
 (b) if the Commissioner is satisfied that:
 (i) the fund no longer exists; and
 (ii) another fund provides rights relating to the person equivalent to those provided by the fund whose superannuation provider made the payment under subsection 20F(1);
  to the superannuation provider for the other fund.
Note: Money for payments under this section is appropriated by section 16 of the Taxation Administration Act 1953.