sec.246RCommissioner must apply amounts paid for invalid AFAD to liability for windfall duty

### sec.246R Commissioner must apply amounts paid for invalid AFAD to liability for windfall duty This section applies if— a person liable for windfall duty has paid an amount to the commissioner in relation to a purported liability for invalid AFAD; and the person’s purported liability for invalid AFAD is, on a reassessment, decreased to nil. Despite the Administration Act , section 37 (1) (a) , the person is not entitled to a refund of the amount. The commissioner must apply the amount to the person’s liability for windfall duty in the following order— firstly, any amount of the AFAD windfall attributable to assessed interest or penalty tax that would have been payable in relation to the invalid AFAD if it had been validly imposed; secondly, any amount of the AFAD windfall attributable to an amount paid by the person for late payment interest in relation to the invalid AFAD; thirdly, the amount of the AFAD windfall attributable to the invalid AFAD that would have been payable if it had been validly imposed. If the commissioner is required, because of an order of a court or tribunal, to repay an amount to a person for an amount paid in relation to invalid AFAD, the commissioner is taken to have complied with the order if the commissioner applies the amount under subsection (3) . To remove any doubt, it is declared that this section does not affect the operation of the Administration Act , section 42 in relation to payments received by the commissioner for windfall duty. s 246R ins 2025 No. 15 s 5 (sec.246R-ssec.1) This section applies if— a person liable for windfall duty has paid an amount to the commissioner in relation to a purported liability for invalid AFAD; and the person’s purported liability for invalid AFAD is, on a reassessment, decreased to nil. (sec.246R-ssec.2) Despite the Administration Act , section 37 (1) (a) , the person is not entitled to a refund of the amount. (sec.246R-ssec.3) The commissioner must apply the amount to the person’s liability for windfall duty in the following order— firstly, any amount of the AFAD windfall attributable to assessed interest or penalty tax that would have been payable in relation to the invalid AFAD if it had been validly imposed; secondly, any amount of the AFAD windfall attributable to an amount paid by the person for late payment interest in relation to the invalid AFAD; thirdly, the amount of the AFAD windfall attributable to the invalid AFAD that would have been payable if it had been validly imposed. (sec.246R-ssec.4) If the commissioner is required, because of an order of a court or tribunal, to repay an amount to a person for an amount paid in relation to invalid AFAD, the commissioner is taken to have complied with the order if the commissioner applies the amount under subsection (3) . (sec.246R-ssec.5) To remove any doubt, it is declared that this section does not affect the operation of the Administration Act , section 42 in relation to payments received by the commissioner for windfall duty. - (a) a person liable for windfall duty has paid an amount to the commissioner in relation to a purported liability for invalid AFAD; and - (b) the person’s purported liability for invalid AFAD is, on a reassessment, decreased to nil. - (a) firstly, any amount of the AFAD windfall attributable to assessed interest or penalty tax that would have been payable in relation to the invalid AFAD if it had been validly imposed; - (b) secondly, any amount of the AFAD windfall attributable to an amount paid by the person for late payment interest in relation to the invalid AFAD; - (c) thirdly, the amount of the AFAD windfall attributable to the invalid AFAD that would have been payable if it had been validly imposed.