Document ID: chunk:federal_register_of_legislation:C2010A00020:clause:5_6
Version: federal_register_of_legislation:C2010A00020
Segment Type: clause
Provision Reference: sch 5 cl 6
Character Range: 34483–35382

6  At the end of section 61‑5
Add:
 (3) However, if the amount (the refund) paid, or applied under the Taxation Administration Act 1953, for a *tax period or *fuel tax return period exceeds the *amount to which you are properly entitled under subsection (1) for that period, you must pay the excess to the Commissioner as if:
 (a) the excess were a *net fuel amount for that period; and
 (b) that net fuel amount were an amount greater than zero and equal to the excess; and
 (c) despite section 61‑10, that net fuel amount became payable, and due for payment, by you at the time when the refund was paid or applied.
Note: Treating the excess as if it were a net fuel amount has the effect of applying the collection and recovery rules in Part 3‑10 in Schedule 1 to the Taxation Administration Act 1953, such as a liability to pay the general interest charge under section 105‑80 in that Schedule.