Document ID: chunk:federal_register_of_legislation:C2025C00158:section:10:p2
Version: federal_register_of_legislation:C2025C00158
Segment Type: section
Provision Reference: s 10 (pt 2/3)
Character Range: 25098–27684

payer is discharged from liability to pay the levy or charge to the extent of:
 (a) so much of the amount paid that does not exceed the amount of the levy or charge; less
 (b) the amount of the discharge (if any) under subsection (6).
Example 1: To continue the example in subsection (6), assume the collection agent makes a payment of $100 as mentioned in paragraph (1)(a).
 Under subsection (7), the levy payer's liability is discharged by $10, being the outstanding amount of the levy payer's liability.
Example 2: To continue the example in subsection (6), assume instead the collection agent makes a payment of $120 as mentioned in paragraph (1)(a).
 Under subsection (7), the levy payer's liability is discharged by $10, being the outstanding amount of the levy payer's liability. The $10 is equal to $100 (so much of the $120 payment made by the collection agent that does not exceed the $100 levy) less the $90 discharge under subsection (6).
 The collection agent has overpaid $20. The collection agent is entitled to a refund of $20 under section 14.

Collection agent may recover amount from levy payer or charge payer
 (8) If the collection agent makes a payment as mentioned in paragraph (1)(a), the collection agent may recover from the levy payer or charge payer, by set‑off or otherwise, an amount equal to:
 (a) so much of the amount paid that does not exceed the amount of the levy or charge; less
 (b) any deduction the collection agent made under subsection (2).
Example: To continue example 1 in subsection (7), the collection agent is able to recover $10 from the levy payer (the difference between the $100 the collection agent paid and the $90 deduction the collection agent made).

When agreement between levy or charge payer and collection agent is void
 (9) An agreement between a levy payer or charge payer and a collection agent that purports (either expressly or impliedly) to require the levy payer or charge payer to pay levy or charge as a condition for the provision of services by the agent is void to that extent, if the agent would otherwise be liable to pay an amount as mentioned in paragraph (1)(a) in relation to that levy or charge.

Limitations on rules
 (10) For the purposes of paragraph (1)(a), the rules must not provide for a State to be liable to pay an amount on behalf of the levy payer or charge payer unless:
 (a) a Minister of the State has informed the Minister administering this Act, in writing, that the State gives consent to the rules doing so; and
 (b) a Minister of the State has not informed the Minister administering this