Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:1_4:p17
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 17/21)
Character Range: 100323–102959

as being offset.

 (7) The payer must not record that it offsets any part of an amount that:
 (a) the payer has previously recorded under subsection (6); or
 (b) the payer has sought to recover from the Commissioner under subsection (5).

18‑70  Refund of withheld amounts by the Commissioner to the recipient

 (1) An entity (the recipient) may apply in writing to the Commissioner for the refund of an amount if:
 (a) another entity (the payer):
 (i) withheld an amount purportedly under Division 12 from a payment made to, or received for, the recipient; or
 (ii) paid to the Commissioner an amount purportedly under Division 14 for a *non‑cash benefit provided to, or received for, the recipient; and
 (b) the amount was so withheld, or paid to the Commissioner, in error; and
 (c) section 18‑65 does not apply because the payer did not become aware of the error, or the recipient did not apply for a refund, as mentioned in subsection 18‑65(1); and
 (d) if subparagraph (a)(i) applies—the payer has already paid the withheld amount to the Commissioner.

 (2) The Commissioner must refund the amount if the application sets out:
 (a) if the recipient has a *tax file number—that tax file number; or
 (b) if the recipient does not have a tax file number but was taken to have quoted a 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 error; 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.

18‑75  Refund of withheld amounts relating to eligible termination payment

 (1) The Commissioner must refund all or part of an *amount withheld from a *withholding payment covered by section 12‑85 (about eligible termination payment) if:
 (a) the Commissioner is satisfied that an amount (the applied amount) that is the whole or a part of the *eligible termination payment:
 (i) is taken to have been rolled‑over for the purposes of Subdivision AA of Division 2 of Part III of the Income Tax Assessment Act 1936; or
 (ii) will be taken to have been rolled‑over