Document ID: chunk:federal_register_of_legislation:C2012A00026:clause:1_47
Version: federal_register_of_legislation:C2012A00026
Segment Type: clause
Provision Reference: sch 1 cl 47
Character Range: 34699–35743

47  At the end of section 9
Add:

Liabilities under section 282‑18 of the Private Health Insurance Act 2007
 (8) For the purposes of this section, if:
 (a) the Commissioner gives a notice to a person under subsection 282‑18(4) of the Private Health Insurance Act 2007; and
 (b) the notice states that the person is liable to pay an amount to the Commonwealth under section 282‑18 of that Act; and
 (c) the person pays the stated amount to the Commissioner; and
 (d) the stated amount exceeds the amount the person is liable to pay under that section; and
 (e) the excess is refunded to the person or applied against any liability of the person to the Commonwealth;
treat the excess as being overpaid by the person, and so refunded or applied, as a result of the decision of the Commissioner to give the notice.
Note 1: The decision of the Commissioner to give the notice is a decision to which this Act applies. See section 3.
Note 2: Liabilities under section 282‑18 of the Private Health Insurance Act 2007 are relevant tax. See section 3C.