Document ID: chunk:federal_register_of_legislation:C2022C00273:section:21f
Version: federal_register_of_legislation:C2022C00273
Segment Type: section
Provision Reference: s 21F
Character Range: 134678–135436

21F  Refund of overpayment made by superannuation provider
  If the Commissioner is satisfied that an amount a superannuation provider for a fund (the first fund) has paid to the Commissioner under section 21C in respect of a person exceeded the amount (if any) that was payable under that section in respect of the person, the Commissioner must pay the excess:
 (a) to the superannuation provider; or
 (b) to a superannuation provider for another fund if the Commissioner is satisfied that:
 (i) the first fund no longer exists; and
 (ii) the other fund provides rights relating to the person equivalent to those provided by the first fund.
Note: Money for payments under this section is appropriated by section 16 of the Taxation Administration Act 1953.