INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision H - Refund of deductions in special circumstances  

SECTION 220AR   COMMISSIONER MAY REFUND DEDUCTIONS  

220AR(1)   When section applies.  

This section applies if a deduction was made under this Division from a reportable payment to a person.

220AR(2)   Application for refund.  

The person may apply for a refund of the whole or a part of the deduction.

220AR(3)   Application to be in writing.  

The application is to be in writing and must be given to the Commissioner.

220AR(4)   Criteria for granting application.  

The Commissioner must grant the application if the Commissioner is satisfied that:

(a) there are special circumstances that warrant granting the application; and

(b) it would be fair and reasonable to grant the application having regard to:

(i) the purposes of this Division; and

(ii) the nature of the act or omission that resulted in the deduction being made; and

(iii) such other matters (if any) as the Commissioner thinks fit.

220AR(5)   No credit for refunded amounts.  

A person is not entitled to a credit under this Division in respect of an amount refunded under this section.