Tobacco Charges Assessment Act 1955 (REPEALED)

Part V - Collection and recovery of the charges  

SECTION 22 (Repealed by 101 of 2006)   Refunds of charge  

(1)    
Subject to subsections (2) and (3), where the Commissioner finds in any case that charge has been overpaid by a person, the Commissioner shall:

(a) refund the amount of any charge overpaid; or

(b) apply the amount of any charge overpaid against any liability of the person to the Commonwealth, being a liability arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied.

(2)    
Subsection (1) does not apply in relation to an amount of charge paid by a person unless the Commissioner is satisfied that the person has not recouped himself to the extent of that amount by deduction from the proceeds of tobacco leaf sold on behalf of another person or otherwise or, if he has so recouped himself, that he has since repaid the amount to the person from whom he recouped himself.

(3)    
Subsection (1) does not apply in relation to an amount of charge paid by a person unless he furnishes to the Commissioner such return or other information, certified in such manner as the Commissioner requires, as will enable the Commissioner to determine the amount of charge that has been overpaid.

(4)    
In this section, unless the contrary intention appears, charge includes additional charge under section 18 or 29 .