17Effect of refunds

17 Effect of refunds

Set‑off (1) If: (a) an amount (the received amount) covered by paragraph 15(1)(a), (b) or (c) is received by or on behalf of the Commonwealth; and (b) the Commonwealth pays to a recipient body under section 15 an amount equal to the received amount; and (c) the Commonwealth, after making that payment, refunds an amount equal to the whole or a part of the received amount; the Commonwealth may set off an amount equal to the refund against a payment the Commonwealth must make under section 15 to the body.

Note: The Commonwealth might refund an amount because a person paid too much levy or charge.

Notice requiring recipient body to pay amount to Commonwealth (2) If the Commonwealth is not able to do so, the Secretary may give the recipient body a written notice: (a) specifying the amount the Commonwealth is not able to set off; and (b) requiring the body to pay to the Commonwealth the amount specified in the notice; and (c) specifying the period within which the body must pay the amount specified in the notice. Debt (3) If the recipient body is required by a notice under subsection (2) to pay an amount to the Commonwealth and an amount payable by the body remains unpaid at the end of the period specified in the notice, the amount unpaid: (a) is a debt due to the Commonwealth; and (b) may be recovered by the Minister, on behalf of the Commonwealth, by action in a court of competent jurisdiction.