91ZARefund of deductions in certain cases

#### 91ZA Refund of deductions in certain cases (1) If a person has applied for a refund and the Commissioner is satisfied that: (a) a deduction was made from a payment to the applicant; and (b) the whole or a part of the amount of the deduction (the relevant amount) was made due to an act or omission of the applicant or another person; and (c) having regard to: (i) the purposes of this Division; and (ii) the nature of the act or omission referred to in paragraph (b); and (iii) such other matters (if any) as the Commissioner thinks fit; it would be fair and reasonable to refund the relevant amount to the applicant, the Commissioner must refund the relevant amount to the applicant. (2) No person is entitled to a credit in respect of an amount refunded under subsection (1). (3) A person who is affected by a decision to refuse to refund an amount under subsection (1) and is dissatisfied with the decision may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953. (2A) If the person fails to send to the Commissioner the form notifying the amounts, or notifies the Commissioner of one or more amounts that are less than the correct amount, the person is liable to pay the failure to notify penalty on the total of the amounts, or on the amount of the shortfall, for each day in the period that: (a) started at the beginning of the day by which the person was required to send the form to the Commissioner; and (b) finishes at the end of the day before the Commissioner receives from the person the form notifying the correct amounts, or the Commissioner otherwise becomes aware of the correct amounts.