Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:1_4:p16
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 16/21)
Character Range: 97923–100555

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 payment or non‑cash benefit was in respect of Subdivision 12‑B (payments for work or services) or 12‑C (retirement payments and eligible termination payments) or 12‑D (benefits and compensation payments) or section 12‑140 or 12‑145 (recipient does not quote tax file number or ABN); and
 (e) when the application for the refund is made, or when the payer otherwise becomes aware of the error, the payer has a record of none of the following:
 (i) the recipient's tax file number;
 (ii) the basis on which the recipient is taken to have quoted the tax file number to the payer;
 (iii) if paragraph (c) applies—the recipient's ABN.

When must the request be made

 (4) The request must be made within 7 working days (of the payer) after the payer receives the application for the refund or after the payer otherwise becomes aware of the error (as appropriate).

Recovery of refunded amount

 (5) If a payer refunds an amount under subsection (1), the payer may recover from the Commissioner as a debt due to the payer so much of the amount:
 (a) which is withheld as mentioned in subparagraph (1)(a)(i) and paid to the Commissioner, or which is paid to the Commissioner as mentioned in subparagraph (1)(a)(ii); and
 (b) which the payer has not recorded as being offset under subsection (6).

Offsetting a refunded amount

 (6) If:
 (a) a payer refunds an amount (the refunded amount) under subsection (1); and
 (b) the amount withheld as mentioned in subparagraph (1)(a)(i) that the payer has paid to the Commissioner, or the amount paid to the Commissioner as mentioned in subparagraph (1)(a)(ii), is equal to all or a part of the refunded amount; and
 (c) apart from this subsection, the payer would be required to pay to the Commissioner another amount or amounts under Division 14 or subsection 16‑70(1) (the payment to the Commissioner); and
 (d) the payer records in writing that it offsets all or a part of the amount paid to the Commissioner (as mentioned in paragraph (b)) against the payment to the Commissioner;
the payment to the Commissioner is reduced by so much of the amount as the payer so recorded as being offset.

 (7) The payer must not record that it offsets any part of an amount that:
 (a) the payer has previously recorded under subsection (6); or
 (b) the payer has sought to recover from the Commissioner under subsection