4Passing on of tax

4 Passing on of tax

4 Passing on of tax

(1) Proceedings referred to in section 2 or 3 (4) to recover an amount paid are however maintainable only to the extent that the person bringing the proceedings (the claimant) satisfies the court that the claimant has not charged to or recovered from, and will not charge to or recover from, any other person any amount in respect of the whole or any part of the amount paid. This applies whether or not any such amount has been itemised or otherwise separately identified in any invoice or other documentation.

(2) A reference in this section to the claimant extends to a predecessor, successor or assignee of the claimant.

(3) This section has effect despite anything in section 2 or 3, or in any other Act.

ss 3–6: Ins 1993 No 96, Sch 1 (5).