Document ID: chunk:federal_register_of_legislation:C2022C00273:section:20h:p1
Version: federal_register_of_legislation:C2022C00273
Segment Type: section
Provision Reference: s 20H (pt 1/3)
Character Range: 73844–76446

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; and
 (iiaa) the amounts (if any) paid to the Commissioner under section 20QD in respect of the person; and
 (iiab) the amounts (if any) paid to the Commissioner under section 21C in respect of the person; and
 (iiac) the amounts (if any) paid to the Commissioner under section 22 in respect of the person; and
 (iia) the amounts (if any) paid to the Commissioner under section 24E in respect of the person;
  exceeds the total of:
 (iii) the amounts (if any) paid by the Commissioner under subsection 17(2) (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 subsections (2) and (3) of this section in respect of the person (disregarding an amount paid under subsection (3), to the extent the amount was attributable to interest that would have been payable under subsection (2A) apart from subsection (3)); and
 (v) the amounts (if any) paid by the Commissioner under section 20K in respect of the person; and
 (va) the amounts (if any) paid by the Commissioner under subsection 20QF(2) in respect of the person; and
 (vb) the amounts (if any) paid by the Commissioner under subsection 21E(2) in respect of the person; and
 (vc) the amounts (if any) paid by the Commissioner under subsection 22B(2) in respect of the person; and
 (vi) the amounts (if any) paid by the Commissioner under subsection 24G(2) 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