39Refund of amounts overpaid by you or owing to you

##### 39 Refund of amounts overpaid by you or owing to you (1) The Commissioner must refund to you: (a) so much of any net amount or amount of GST as you have overpaid; and (b) so much of any net amount that is payable to you under section 35‑5 of the GST Act as the Commissioner has not paid to you. (2) However, if you have a liability to the Commonwealth under a taxation law, the Commissioner may: (a) apply that amount against the liability; and (b) pay to you any part of that amount not so applied. (3) The Commissioner need not give you the refund, or apply the amount under subsection (2), if: (a) you overpaid the amount, or the amount was not refunded to you, because a supply was treated as a taxable supply to any extent; and (b) the supply is not a taxable supply to that extent (for example, because it is GST‑free); unless: (c) the Commissioner is satisfied that you have reimbursed a corresponding amount to the recipient of the supply; and (d) the recipient is neither registered nor required to be registered.