19Power to require repayment and impose penalty

19 Power to require repayment and impose penalty

(1)  The Commissioner may, by written notice, require a claimant (or former claimant) to repay all or part of a rebate paid to the claimant (or former claimant) if –

(a) the amount of the rebate to be repaid was paid in error; or

(b) the Commissioner varies or reverses, in accordance with section 11 , the decision in respect of which the amount of the rebate to be repaid was paid; or

(c) the Commissioner is satisfied that the claimant is not eligible for the amount of the rebate that was paid.

(2)  The Commissioner, by the notice specified in subsection (1) or another notice, may impose a penalty not exceeding the amount of the rebate that the claimant (or former claimant) is required to repay under subsection (1) if –

(a) the claimant (or former claimant) contravenes section 23(1) or (2) ; and

(b) as a result of that contravention a rebate, or part of a rebate, is paid, or is applied against a tax liability due and owing to the Crown, under this Act.

(3)  If a claimant (or former claimant) –

(a) fails to make a repayment required under this section; or

(b) fails to meet the conditions of the rebate –

the Commissioner may, by written notice, impose a penalty not exceeding the amount that the claimant (or former claimant) is required to repay.

(4)  If an amount of a rebate is paid in error to a third party, the Commissioner may, by written notice, require the third party to repay the amount to the Commissioner.