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Taxation Administration Act 1953

PART V - MISCELLANEOUS

SECTION 15B RECOVERABLE ADVANCES

15B(1)
The Commissioner may make an advance to a person (the recipient ) on account of an amount to which the recipient may become entitled under a taxation law.

15B(2)
The Commissioner must not make an advance under subsection (1) unless:

(a) if the advance is made in conjunction with other advances under that subsection - the Commissioner is satisfied that the total of the costs that would be likely to be incurred by:

(i) the Commonwealth; and

(ii) the recipients; and

(iii) persons other than the Commonwealth or the recipients;

if the advance and the other advances were not made is likely to exceed the total of the advance and the other advances; or

(b) otherwise - the Commissioner is satisfied that the total of the costs that would be likely to be incurred by:

(i) the Commonwealth; and

(ii) the recipient; and

(iii) persons other than the Commonwealth or the recipient;

if the advance were not made is likely to exceed the amount of the advance.

15B(3)
An advance under subsection (1) may:

(a) be recovered under subsection (4); or

(b) be the subject of a determination under subsection (5).

15B(4)
If an advance is made under subsection (1) to a person (the recipient ), the advance:

(a) is a debt due to the Commonwealth by the recipient; and

(b) is payable to the Commissioner; and

(c) may be recovered in a court of competent jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or her official name;

whether or not the recipient has become entitled to an amount under a taxation law.

View history note

History

S 15B(4) amended by No 36 of 2015, s 3 and Sch 5 item 69, by repealing the note, effective 14 April 2015. No 36 of 2015, s 3 and Sch 5 items 74 - 77 contain the following transitional and application provisions:

Part 2 - Transitional and application provisions
74 Corporate and strategic plans
74
An amendment made by an item of this Schedule that relates to a corporate plan or a strategic plan (however described) applies in relation to reporting periods that commence on or after 1 July 2015. 75 Annual reports
75
An amendment made by an item of the Schedule that relates to an annual report applies in relation to reporting periods that commence on or after 1 July 2014. 76 Disclosing interests
76(1)
This item applies if:

(a) before this item commences, a person discloses an interest in accordance with a provision in an Act; and

(b) the provision is:

(i) amended; or

(ii) repealed; or

(iii) repealed and substituted;
by an item of this Schedule.

76(2)
The person is taken to have disclosed the interest in accordance with section 29 of the Public Governance, Performance and Accountability Act 2013 and rules made for the purposes of that section.
77 Saving instruments in force at commencement
77(1)
This item applies if:

(a) a provision of an Act provides that an instrument (whether or not a legislative instrument) may be made under, or for the purposes of, the provision; and

(b) an instrument made under, or for the purposes of, the provision is in force immediately before the commencement of this Schedule; and

(c) the provision is:

(i) amended; or

(ii) repealed and substituted;
by an item of this Schedule; and

(d) after the provision has been amended or repealed and substituted, the provision still provides in the same or similar terms that an instrument may be made under, or for the purposes of, the provision.

77(2)
If the provision is amended, the amendment referred to in subparagraph (1)(c)(i) does not affect the continuity of the instrument.

77(3)
If the provision is repealed and substituted, the instrument is taken, after the commencement of this Schedule, to have been made under, or for the purposes of, the provision as substituted.

The note formerly read:

Note:

See also section 47 of the Financial Management and Accountability Act 1997 (duty to pursue recovery of a debt).

Advance may discharge Commonwealth liability

15B(5)
If:

(a) an advance is made to a person (the recipient ) under subsection (1); and

(b) the advance has not been fully recovered under subsection (4); and

(c) an amount is payable to the recipient by the Commonwealth under a taxation law (the Commonwealth liability );

the Commissioner may, by written notice given to the recipient, determine that the making of the advance is taken to have discharged so much of the Commonwealth liability as equals the whole, or a specified part, of the amount of the advance.

15B(6)
A part of an advance must not be specified in a determination under subsection (5) if it has already been specified in a previous determination under subsection (5).

15B(7)
If the whole, or a part, of an advance is the subject of a determination under subsection (5), the whole, or the part, as the case may be, of the advance is not recoverable under subsection (4).

15B(8)
Subsection (5) does not limit Part IIB .

15B(9)

View history reference

For the purposes of any rules made for the purposes of paragraph 103(c) of the Public Governance, Performance and Accountability Act 2013 , a determination under subsection (5) of this section is taken to be a method of debt recovery.

View history note

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Taxation Administration Act 1953

Part 2 - Transitional and application provisions

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