84APayments of amounts purportedly by way of subsidy

#### 84A Payments of amounts purportedly by way of subsidy If, apart from this section, the Commonwealth does not have power under this Act to pay an amount (the relevant amount) purportedly by way of subsidy, then: (a) the Commonwealth has the power to pay the relevant amount; and (b) the Commonwealth has the power to pay any amount representing taxes that would, if the payment of the relevant amount was a payment of subsidy under this Act, be payable in respect of the relevant amount; and (c) for the purposes of paragraph 84(a), the payment of the relevant amount is taken to be a payment of subsidy under this Act; and (d) for the purposes of paragraph 84(b), any amount paid under paragraph (b) of this section is taken to be a payment of taxes payable in respect of a payment of subsidy under this Act; and (e) if the relevant amount is not an overpaid amount and was paid into an account maintained by a person in the name of another person (an account holder): (i) the relevant amount is a debt due to the Commonwealth; and (ii) if there is only one account holder for the account—the account holder is liable for the debt; and (iii) if there is more than one account holder for the account—each account holder is jointly and severally liable for the debt; and (iv) the relevant amount may be recovered by action in a court of competent jurisdiction. > Note: Division 6 of Part 4 provides for the recovery of overpaid amounts.