Document ID: chunk:federal_register_of_legislation:C2008A00151:clause:1_20h:p1
Version: federal_register_of_legislation:C2008A00151
Segment Type: clause
Provision Reference: sch 1 cl 20H (pt 1/3)
Character Range: 19124–21703

20H  Payment by Commissioner in respect of person for whom an amount has been paid to Commissioner

 (1) This section applies in relation to a person if the Commissioner is satisfied, on application in the approved form or on the Commissioner's own initiative, that:
 (a) either:
 (i) the person has been identified in a notice under section 20C; or
 (ii) the person was, under the Migration Act 1958, the holder of a temporary visa, except a visa prescribed by the regulations, that ceased to be in effect at least 6 months ago, and the person left Australia at least 6 months ago but after starting to be the holder of the visa; and
 (b) the total of:
 (i) the amounts (if any) paid to the Commissioner under subsection 17(1) (before, on or after the commencement of this section) in respect of the person; and
 (ii) the amounts (if any) paid to the Commissioner under subsection 20F(1) in respect of the person;
  exceeds the total of:
 (iii) the amounts (if any) paid by the Commissioner under section 17 (before, on or after the commencement of this section) in respect of the person; and
 (iv) the amounts (if any) paid by the Commissioner under all the earlier operations (if any) of this section in respect of the person; and
 (v) the amounts (if any) paid by the Commissioner under section 20K in respect of the person.

 (2) The Commissioner must pay the excess:
 (a) to the person; or
 (b) to a single fund that is a complying superannuation plan (within the meaning of the Income Tax Assessment Act 1997), if the person directs the Commissioner to pay to the fund and the Commissioner is satisfied that the person is:
 (i) an Australian citizen; or
 (ii) a New Zealand citizen; or
 (iii) under the Migration Act 1958, the holder of a permanent visa or a visa prescribed by the regulations; or
 (c) to the person's legal personal representative, if the person has died.

 (2A) The Commissioner must also pay to the person, fund or legal personal representative the amount (if any) of interest worked out under subsection (2B), if the Commissioner is satisfied that:
 (a) the person is (or was just before dying) an Australian citizen or, under the Migration Act 1958, the holder of a permanent visa; and
 (b) after 30 June 2007 either:
 (i) the person left Australia; or
 (ii) the person was, under the Migration Act 1958, the holder of a temporary visa.

 (2B) Work out, in accordance with the regulations, the amount of interest:
 (a) on so much (if any) of the excess as is attributable (directly or indirectly) to one or more amounts paid to the Commissioner under