SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 7A - ADDITIONAL REQUIREMENTS FOR DEALINGS WITH CERTAIN GOODS

Division 4 - Withholding of sales tax on dealings with Part 7A goods

SECTION 91ZA (Repealed by 101 of 2006)   REFUND OF DEDUCTIONS IN CERTAIN CASES  

91ZA(1)  [Commissioner may refund deduction]  

If a person has applied for a refund and the Commissioner is satisfied that:

(a)  a deduction was made from a payment to the applicant; and

(b)  the whole or a part of the amount of the deduction (the ``relevant amount'' ) was made due to an act or omission of the applicant or another person; and

(c)  having regard to:

(i) the purposes of this Division; and

(ii) the nature of the act or omission referred to in paragraph (b); and

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

it would be fair and reasonable to refund the relevant amount to the applicant, the Commissioner must refund the relevant amount to the applicant.

91ZA(2)  [No credit for refunded deduction]  

No person is entitled to a credit in respect of an amount refunded under subsection (1).

91ZA(3)  [Affected persons may object]  

A person who is affected by a decision to refuse to refund an amount under subsection (1) and is dissatisfied with the decision may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.