20Power to recover amount paid in error, &c.

20 Power to recover amount paid in error, &c.

(1)  This section applies to the following amounts:

(a) an amount that a claimant (or former claimant) is required to repay under the conditions of the rebate or by requirement of the Commissioner under this Act;

(b) an amount of penalty imposed on a claimant (or former claimant) under section 19 ;

(c) an amount that a third party is required to repay by requirement of the Commissioner under this Act.

(2)  The liability arising from a requirement to pay, or repay, an amount to which this section applies is, if the requirement attaches to 2 or more persons, joint and several.

(3)  The Commissioner may recover as a debt due to the Crown –

(a) an amount to which this section applies; and

(b) any reasonable costs and expenses incurred by the Commissioner in connection with the recovery, or attempted recovery, by any lawful means of the amount referred to in paragraph (a) .

(4)  If a person fails to pay an amount to which this section applies, or any part of that amount, within the time specified in a notice under section 19 which requires that payment, the Commissioner, by written notice to the person, may require the person to pay interest on the unpaid amount.

(5)  If the Commissioner requires a person to pay interest on an amount under subsection (4) , the person is liable to pay interest on the amount, or part of the amount, that is unpaid –

(a) on a daily basis from the end of the last day for payment, specified in the notice under section 19 in respect of the amount, until the day it is paid; and

(b) at the interest rate specified in section 35 of the Taxation Administration Act 1997 .

(6)  Despite subsection (5) , a person is not liable to pay interest on an amount as required by that subsection if the amount of interest that would be payable under that subsection would be less than $20.