18Refund of levy, charge etc.

18 Refund of levy, charge etc.

(1) Subject to subsection (2) or (3), where an amount referred to in section 17 has been overpaid, the amount overpaid must be refunded by the Commonwealth. (2) Subject to subsection (3), where an amount has been paid to the Commonwealth on account of levy, or as penalty, under section 9 because of the sale of prescribed goods or services in relation to collection products to a person and, on application in writing made to the Secretary by that person, the Secretary is satisfied that, for any reason: (a) those goods or services will not be used by that person in subjecting any collection products to a process in the course of their production or of their preparation for sale or use in the production of other goods; or (b) if those goods or services have been used by that person in subjecting any collection products to a process in the course of their production or of their preparation for sale or use in the production of other goods, those products will not be sold by that person or used by that person in the production of other goods; the Secretary must, by determination in writing, order the amount paid to be refunded and, upon the Secretary so doing, the amount paid must be refunded by the Commonwealth. (3) Where, in purported compliance with a distribution Act, an amount equal to the amount overpaid, or part of that amount, has been paid to a body, fund or account, then: (a) if the Commonwealth has not, under subsection (1), refunded the amount overpaid—that amount must be refunded by the body, or out of the fund or account, as the case may be; or (b) if the Commonwealth has so refunded the amount payable—the Commonwealth is entitled to recover from the body, fund or account, as the case may be, by set‑off or otherwise, the amount so refunded.