Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p27
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 27/43)
Character Range: 624176–626800

to the recipient
18‑70 Refund of withheld amounts by the Commissioner to the recipient
18‑80 Refund by Commissioner of amount withheld from payment in respect of investment
18‑85 Refund by Commissioner of amount withheld from payment in respect of supply of real property

18‑65  Refund of withheld amounts by the payer to the recipient
 (1) An entity (the payer) must refund to another entity (the recipient) an amount if:
 (a) the payer:
 (i) withheld the amount purportedly under Division 12 from a payment made to, or received for, the recipient (whether the amount has been paid to the Commissioner or not); or
 (ia) paid the amount to the Commissioner purportedly under Division 13 for an *alienated personal services payment in relation to which an amount is included in the recipient's assessable income year under section 86‑15 of the Income Tax Assessment Act 1997; or
 (ii) paid the amount to the Commissioner purportedly under Division 14 (other than Subdivisions 14‑D and 14‑E) for a *non‑cash benefit provided to, or received for, the recipient; and
 (b) either:
 (i) the amount was so withheld, or paid to the Commissioner, in error; or
 (ii) in the case of an amount withheld from a payment of an amount purported to have been paid by way of *parental leave pay—the amount paid was not lawfully so payable; and
 (c) either:
 (i) the payer becomes aware of the matter mentioned in paragraph (b); or
 (ii) the recipient applies to the payer for the refund;
  before the end of the *financial year in which the amount was so withheld or paid to the Commissioner; and
 (d) any information requested by the payer under subsection (3) has been given to the payer, or the time for making the request (see subsection (4)) has passed without such a request being made.
 (1A) For the purposes of this section, if an entity has paid an amount to the Commissioner purportedly under Subdivision 12A‑C (about deemed payments by AMITs), treat the entity as having withheld the amount purportedly under Division 12.
 (2) The amount that must be refunded under subsection (1) is a debt recoverable by the recipient from the payer.

Request for tax file number (or in some cases, ABN)
 (3) The payer may request the recipient to give to the payer:
 (a) in any case—the recipient's *tax file number; or
 (b) in any case—evidence of the basis on which the recipient is taken to have quoted its tax file number to the payer; 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;
if:
 (d) the