Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 18 - Recipient ' s entitlements and obligations  

Subdivision 18-B - Refund of certain withheld amounts  

SECTION 18-70   REFUND OF WITHHELD AMOUNTS BY THE COMMISSIONER TO THE RECIPIENT  

18-70(1)    
An entity (the recipient ) may apply in writing to the Commissioner for the refund of an amount if:

(a)    

another entity (the payer ):

(i) withheld an amount purportedly under Division 12 from a payment made to, or received for, the recipient; or

(ia) paid the amount to the Commissioner purportedly under Division 13 for an *alienated personal services payment in relation to which an amount is included in the recipient ' s assessable income year under section 86-15 of the Income Tax Assessment Act 1997 ; or

(ii) paid to the Commissioner an amount purportedly under Division 14 for a *non-cash benefit provided to, or received for, the recipient; or

(iii) paid to the Commissioner an amount purportedly under Subdivision 14-D for *capital proceeds provided to, or applied on behalf of, the recipient; and

(b)    

either:

(i) the amount was so withheld, or paid to the Commissioner, in error; or

(ii) in the case of an amount withheld from a payment of an amount purported to have been paid by way of ^* parental leave pay - the amount paid was not lawfully so payable; and

(c)    

if subparagraph (a)(i) , (ia) or (ii) applies - section 18-65 does not apply because the payer did not become aware of the matter mentioned in paragraph (b) , or the recipient did not apply for a refund, as mentioned in subsection 18-65(1) ; and

(d)    if subparagraph (a)(i) applies - the payer has already paid the withheld amount to the Commissioner.

18-70(1A)    

For the purposes of this section, if an entity has paid an amount to the Commissioner purportedly under Subdivision 12A-C (about deemed payments by AMITs), treat the entity as having withheld the amount purportedly under Division 12 .

18-70(2)    
The Commissioner must refund the amount if the application sets out:

(a)    if the recipient has a *tax file number - that tax file number; or

(b)    if the recipient does not have a tax file number but was taken to have quoted a tax file number to the payer before the amount was withheld or paid to the Commissioner - the basis on which the recipient was taken to have quoted the tax file number; or

(c)    if the payment or *non-cash benefit was in respect of a *Part VA investment made by the recipient in the course or furtherance of an *enterprise carried on by it - the recipient ' s *ABN;

and the Commissioner is satisfied that it would be fair and reasonable to refund the amount, having regard to:

(d)    the circumstances that gave rise to the withholding obligation (if any); and

(e)    

the nature of the matter mentioned in paragraph (1)(b) ; and

(f)    any other matter the Commissioner considers relevant.

Note:

A person who is dissatisfied with a decision under this section may object against the decision in the manner set out in Part IVC .