Document ID: chunk:federal_register_of_legislation:C2025C00136:section:45
Version: federal_register_of_legislation:C2025C00136
Segment Type: section
Provision Reference: s 45
Character Range: 46637–47192

45  Refunding of payments
  If:
 (a) a person pays an amount to the Commonwealth under this Division; and
 (b) the amount exceeds the sum of:
 (i) the amount required to discharge the total AASL debts and accumulated AASL debt that the person owed to the Commonwealth; 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.

Division 4—Compulsory discharge

Subdivision A—Liability to repay amounts