Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:1_4:p15
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 15/21)
Character Range: 95518–98135

an *amount required to be withheld under section 12‑320 (mining payment):
 (a) if paragraph (1)(a) applies—the person mentioned in that paragraph is entitled to a credit equal to the penalty amount; or
 (b) if paragraph (1)(b) applies—each of the persons mentioned in that paragraph is entitled to a credit of an amount worked out using the formula:

Remission

 (3) If the Commissioner remits the whole or a part of the amount of penalty under section 16‑45 that has been paid to the Commissioner by the entity:
 (a) any credit that relates to the amount is reduced by the amount that is remitted; and
 (b) the Commissioner must pay to the entity an amount equal to the amount that is remitted.

Subdivision 18‑B—Refund of certain withheld amounts

Table of sections

18‑65 Refund of withheld amounts by the payer to the recipient
18‑70 Refund of withheld amounts by the Commissioner to the recipient
18‑75 Refund of withheld amounts relating to eligible termination payment
18‑80 Refund by Commissioner of amount withheld from payment in respect of investment

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
 (ii) paid the amount to the Commissioner purportedly under Division 14 for a *non‑cash benefit provided to, or received for, the recipient; and
 (b) the amount was so withheld, or paid to the Commissioner, in error; and
 (c) either:
 (i) the payer becomes aware of the error; or
 (ii) the recipient applies to the payer for the refund;
  before the end of 21 July in the financial year after the one 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.

 (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