Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16M (Repealed by 101 of 2006)   Allowance of rebates  

(1)    
Notwithstanding anything contained in this Act, rebates under this Division are allowable in accordance with this section and not otherwise.

(2)    
The amount of a rebate allowable in accordance with this section is the amount of the rebate as determined in accordance with this Act.

(3)    
Subject to this section, the amount of a rebate allowable to an employer is a debt due and payable to the employer by the Commissioner on behalf of the Commonwealth.

(4)    
The Commissioner may apply the whole or a part of a rebate allowable to an employer in total or partial discharge of any liability to the Commonwealth of the employer arising under or by virtue of this Act or any other Act of which the Commissioner has the general administration.

(5)    
Where, under the last preceding subsection, the Commissioner has applied an amount of rebate in discharge of a liability of an employer to the Commonwealth, that employer shall be deemed to have paid the amount so applied for the purpose for which, and at the time at which, it has been so applied.

(6)    
Where, by reason of an amendment of a determination, the amount, or the sum of the amounts, applied or paid by the Commissioner in respect of a rebate exceeds the amount of the rebate allowable to the employer, the Commissioner may recover the amount of the excess as if it were tax due and payable by the employer.

(7)    
An amount payable by the Commissioner under this section is payable out of the Consolidated Revenue Fund, which is, to the necessary extent, appropriated accordingly.