19Refunds of payments made without liability

19 Refunds of payments made without liability (1) If a payment is made to the Territory in purported discharge of a liability that does not exist, the amount paid may be refunded to the person by whom the payment was made whether or not there is an appropriation available for that purpose.

(2) If a payment made to the Territory to discharge a liability exceeds the amount of the liability, the amount by which the payment exceeds the liability may be refunded to the person by whom the payment was made whether or not there is an appropriation available for that purpose. (3) If— (a) a person has paid an amount to the Territory for tax claimed by the Territory to be owing from the person; and (b) a court or tribunal of competent jurisdiction subsequently finds that the person was not liable for that tax or was liable for an amount of tax less than the amount paid; the amount paid, or the amount by which the payment exceeds the liability, may be refunded to the person who made the payment whether or not there is an appropriation available for that purpose.