Tax Laws Amendment (2009 Measures No. 5) Act 2009 (118 of 2009)

Schedule 1   GST and representatives of incapacitated entities

Part 4   Transitional provisions

54   Refunds of amounts wrongly paid by incapacitated entities

If:

(a) before this Act received the Royal Assent, an incapacitated entity paid an amount of indirect tax (including any relevant general interest charge under the Taxation Administration Act 1953) that was payable by a representative of an incapacitated entity; and

(b) but for this item, the Commissioner would be liable to refund the amount to the incapacitated entity;

the Commissioner is not liable to refund the amount unless the representative has also paid the amount to the Commissioner.