Document ID: chunk:federal_register_of_legislation:C2015A00169:clause:1_1061zvgc
Version: federal_register_of_legislation:C2015A00169
Segment Type: clause
Provision Reference: sch 1 cl 1061ZVGC
Character Range: 27399–27963

1061ZVGC  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 debt that the person owed to the Commonwealth under this Chapter; 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 3—Compulsory discharge of indebtedness

Subdivision A—Liability to repay amounts