122CRefunds and reallocation of overpayments

#### 122C Refunds and reallocation of overpayments 122C Refunds and reallocation of overpayments > > (1) The Commissioner must refund the following to a person— > > > > > (a) any amount received from the person that exceeds the amount payable to the Commissioner by the person under this Act, > > > > > (b) any amount repayable to the person under this Act. > > > (2) The Commissioner may, instead of refunding an amount to a person, reallocate the amount towards the payment of any other amount payable by the person under this Act (a reallocation). > > > (3) The Commissioner must not, unless requested by the person, make a reallocation of an amount otherwise refundable to a person under this section if the person— > > > > > (a) was in receipt of a Government benefit at the time the person became entitled to the refund, or > > > > > (b) belongs to a class of persons specified in guidelines issued under section 120. > > > (4) The Commissioner must notify a person of the reallocation of an amount otherwise refundable to the person under this section and, if the reallocation relates to an inadvertent overpayment by the person, the Commissioner must notify the person of the right to request a refund of the inadvertent overpayment. > > > (5) If the Commissioner makes a reallocation of an amount towards the payment of a penalty notice issued to the person, the Commissioner must also notify the person of any of the following rights that the person has— > > > > > (a) the right to have the matter to which the penalty notice relates dealt with by a court under section 23A or sections 35 and 36, > > > > > (b) the right to apply for a review of the decision to issue the penalty notice under section 24A, > > > > > (c) the right to give an approved nomination notice under section 38. > > > (6) If the Commissioner makes a reallocation of an amount towards the payment of a penalty notice and the whole of the amount payable under the penalty notice is paid, the following applies— > > > > > (a) an election under section 23A or 36 may be made within 90 days of the date of the reallocation, > > > > > (b) an application for a review of the decision to issue the penalty notice under section 24A may be made within 60 days of the date of the reallocation, > > > > > (c) a nomination under section 38 may be made within 90 days of the date of the reallocation, > > > > > (d) a relevant nomination document may be provided to the authorised officer or informant (as the case requires) under section 185(1) of the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018) within 90 days of the date of the reallocation. > > > (7) If a person who has made an inadvertent overpayment that has been reallocated by the Commissioner under this section requests a refund of the inadvertent overpayment, the Commissioner must revoke the decision to make the reallocation and refund the inadvertent overpayment. > > > (8) A failure by the Commissioner to give notice as required by this section does not affect the validity of a reallocation. > > > (9) In this section— > > > > fine enforcement order includes an interstate fine enforcement order (within the meaning of Part 5A). > > > > inadvertent overpayment means any amount paid by a person under a penalty notice or fine enforcement order (including any amount paid towards enforcement costs) that is repayable to the person under this Act but does not include an amount that is repayable because of the withdrawal of a penalty notice or the withdrawal or annulment of a fine enforcement order. > > **s 122C:** Ins 2013 No 82, Sch 1 \[52\]. Subst 2019 No 13, Sch 1\[62\].