Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8aazn
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8AAZN
Character Range: 124636–126017

8AAZN  Overpayments made by the Commissioner under taxation laws
 (1) An administrative overpayment (the overpaid amount):
 (a) is a debt due to the Commonwealth by the person to whom the overpayment was made (the recipient); and
 (b) is payable to the Commissioner; and
 (c) may be recovered in a court of competent jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or her official name.
 (2) If:
 (a) the Commissioner has given a notice to the recipient in respect of the overpaid amount, specifying a due date for payment that is at least 30 days after the notice is given; and
 (b) any of the overpaid amount remains unpaid at the end of that due date;
then the recipient is liable to pay the general interest charge on the unpaid amount for each day in the period that:
 (c) started at the beginning of that due date; and
 (d) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
 (i) the overpaid amount;
 (ii) general interest charge on any of the overpaid amount.
 (3) In this section:
administrative overpayment means an amount that the Commissioner has paid to a person by mistake, being an amount to which the person is not entitled.

Part III—Prosecutions and offences
Note: Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 1—Preliminary