Document ID: chunk:federal_register_of_legislation:C2025C00180:section:16
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 16
Character Range: 317813–319256

16  Payments out of Consolidated Revenue Fund
 (1) Where the Commissioner is required or permitted to pay an amount to a person by or under a provision of a taxation law other than:
 (a) a general administration provision; or
 (b) a provision prescribed for the purposes of this paragraph;
the amount is payable out of the Consolidated Revenue Fund, which is appropriated accordingly.
 (2) Where:
 (a) an amount is required or permitted to be paid to a person:
 (i) by or under a provision of a taxation law other than:
 (A) a general administration provision; or
 (B) a provision prescribed for the purposes of this sub‑subparagraph; or
 (ii) by way of the repayment, whether in whole or in part, to the person of an amount paid to the Commonwealth;
 (b) except as mentioned in paragraph (c), there is no provision of a taxation law by or under which the Commissioner is required or permitted to pay the amount; and
 (c) the Commissioner is required or permitted to pay the amount by or under a general administration provision;
the amount shall be taken, for the purposes of subsection (1), to be an amount that the Commissioner is required or permitted to pay to the person by or under a provision of a taxation law of the kind referred to in that subsection.
 (3) In this section, general administration provision means a provision of a taxation law that provides that the Commissioner has the general administration of the taxation law.