29 Power to require repayment from claimant
(1) The Chief Commissioner may, by written notice, require a claimant for a rebate to repay to the Chief Commissioner an amount paid by way of rebate on a claim if:(a) the amount was paid in error, or(b) the Chief Commissioner varies or reverses the decision under which the amount was paid for any other reason, or(c) the claimant is or can be required by or under this Act to repay the amount paid.(2) The Chief Commissioner may, by written notice, require the claimant to pay a penalty determined by the Chief Commissioner if the amount paid by way of rebate was paid as a result of the claimant’s dishonesty.(3) The penalty is not to exceed the amount the claimant is required to repay.(4) A claimant for a rebate is liable to pay to the Chief Commissioner an amount the Chief Commissioner requires the claimant to pay under this section.(5) The Chief Commissioner may recover the amount payable as a debt due to the Crown.(6) The Chief Commissioner may, by written notice, require a claimant to pay interest on the amount required to be paid to the Chief Commissioner under this section if the claimant fails to pay the amount in accordance with the requirements specified by the Chief Commissioner in the notice requiring payment.(7) Interest is to be charged in the manner applicable to tax defaults under the Taxation Administration Act 1996.
30 Power to require repayment from non-claimant
(1) If an amount is paid in error on a claim for a rebate to a person who is not the claimant, the Chief Commissioner may, by written notice, require the person to repay the amount to the Chief Commissioner.(2) The person is liable to pay to the Chief Commissioner an amount the Chief Commissioner requires the person to pay under this section.(3) The Chief Commissioner may recover the amount payable as a debt due to the Crown.(4) The Chief Commissioner may, by written notice, require a person to pay interest on the amount required to be paid to the Chief Commissioner under this section if the person fails to pay the amount in accordance with the requirements specified by the Chief Commissioner in the notice requiring payment.(5) Interest is to be charged in the manner applicable to tax defaults under the Taxation Administration Act 1996.
31 Recovery from third parties
(1) The Chief Commissioner may, by written notice, require a relevant third party to pay an unpaid amount that a rebate recipient is liable to pay to the Chief Commissioner under this Part.(2) Each of the following persons is a relevant third party:(a) a person who owes money to the rebate recipient or may subsequently owe money to the rebate recipient,(b) a person who holds or may subsequently hold money for or on account of the rebate recipient,(c) a person who holds or may subsequently hold money on account of some other person for payment to the rebate recipient,(d) a person having authority from some other person to pay money to the rebate recipient.(3) A copy of the notice must be served on the rebate recipient.(4) The amount of money required to be paid to the Chief Commissioner is:(a) if the amount of the money so owing, held or authorised to be paid does not exceed the amount payable by the rebate recipient to the Chief Commissioner—all the money, or(b) if the amount of the money exceeds the amount payable—sufficient money to pay the amount payable.(5) The money must be paid to the Chief Commissioner on receipt of the notice, or when the money is held by the person and becomes due to the rebate recipient, or by the end of such period (if any) as may be specified by the Chief Commissioner in the notice requiring payment, whichever is the later.(6) A person subject to a requirement of the Chief Commissioner under this section must comply with the requirement.Maximum penalty: 100 penalty units.
(7) A person who makes a payment in accordance with this section is taken to be acting under the authority of the rebate recipient and of all other persons concerned and is indemnified by this section in respect of the payment.(8) If, after a person is given a notice under this section by the Chief Commissioner, the whole or a part of the amount is paid by another person, the Chief Commissioner must promptly notify the person to whom the notice is given of the payment and the notice is taken to be amended accordingly.(9) In this section:rebate recipient means a claimant for a rebate or any other person to whom an amount is paid by way of rebate under this Act.
(1) The Chief Commissioner may enter into an arrangement for payment by instalments of an outstanding amount that a person is liable to pay under this Part.(2) The arrangement may include provision for the payment of interest at the rate applicable to tax defaults under the Taxation Administration Act 1996.
The Chief Commissioner may write off the whole or part of a liability outstanding under this Part if satisfied that action, or further action, to recover the amount outstanding is impracticable or unwarranted.
34 Remission of amounts payable
(1) The Chief Commissioner may remit, in whole or in part, any amount a person is required to pay under this Part.(2) An amount remitted is taken to have been paid.