61Refunds of revenue and payments from Trust Fund — duties of certain officers

61 Refunds of revenue and payments from Trust Fund — duties of certain officers

(1) This regulation applies in relation to refunds of revenue and refunds from the Trust Fund.

(2) Where an amount to be refunded can be identified with a particular collection in a record of collections maintained in pursuance of regulation 35 of these Regulations, the Receiver or Collector who maintains the record shall, unless the Secretary of the Department of Finance requires the Receiver or Collector to comply with subregulation (3), indicate in writing, or in such other manner as is approved in writing by the Secretary, that the amount to be refunded has been received and has been paid to the Receiver or to the Commonwealth Public Account, as the case may be.

(3) Where an amount to be refunded cannot be identified with a particular collection in a record of collections maintained in pursuance of regulation 35 of these Regulations, or where the Secretary of the Department of Finance so requires, an officer authorized by instrument in writing in that behalf by the Secretary shall examine the claim and, if that officer is of the opinion that the amount is properly due for refund, shall indicate in writing, or in such other manner as is approved in writing by the Secretary, that the officer has examined the claim and that the amount is properly due for refund.