Taxation Administration Act 1953
Where the Commissioner is required or permitted to pay an amount to a person by or under a provision of a taxation law other than:
(a) a general administration provision; or
(b) a provision prescribed for the purposes of this paragraph,
the amount is payable out of the Consolidated Revenue Fund, which is appropriated accordingly.
16(2) [Amounts required or permitted to be paid](a) an amount is required or permitted to be paid to a person:
(i) by or under a provision of a taxation law other than:
(A) a general administration provision; or
(B) a provision prescribed for the purposes of this sub-subparagraph; or
(ii) by way of the repayment, whether in whole or in part, to the person of an amount paid to the Commonwealth;
(b) except as mentioned in paragraph (c), there is no provision of a taxation law by or under which the Commissioner is required or permitted to pay the amount; and
(c) the Commissioner is required or permitted to pay the amount by or under a general administration provision,
the amount shall be taken, for the purposes of subsection (1), to be an amount that the Commissioner is required or permitted to pay to the person by or under a provision of a taxation law of the kind referred to in that subsection.
View history note
Hide history noteIn this section, ``general administration provision'' means a provision of a taxation law that provides that the Commissioner has the general administration of the taxation law.
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