11Refund of tax

11 Refund of tax

(1) Where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall: (a) refund the amount of any tax overpaid; or (b) apply the amount of any tax overpaid against any liability of the person to the Commonwealth arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied. (2) Where: (a) tax is paid by a taxpayer under this Act in respect of goods; and (b) the whole of the amount of tax paid or payable by any person in respect of the goods under an Act relating to the payment of sales tax is refunded or refundable; the Commissioner shall refund the amount of tax paid under this Act. (3) Where: (a) tax is paid by a taxpayer under this Act in respect of goods because tax (in this subsection referred to as the other tax) might reasonably be expected to be payable in respect of the goods under an Act providing for the assessment of sales tax; and (b) it is subsequently ascertained that the whole of the amount of the other tax was not, and is not, payable in respect of the goods; the Commissioner shall refund the amount of the first‑mentioned tax. (4) Subsections (1), (2) and (3) do not apply in relation to any tax paid under this Act by a person unless the Commissioner is satisfied that the tax has not been passed on by the person to another person or, if passed on by the person to another person, has been refunded by the person to the other person. (5) Notwithstanding anything contained in this section, if any alteration is made in the rate of sales tax payable in respect of any goods, no refund, repayment or reduction shall, by reason of that alteration, be made of any amount paid or payable by any person as sales tax in respect of goods deemed to be sold by the taxpayer before the commencement of the law making the alteration. (6) In this section, unless the contrary intention appears, tax includes: (a) further tax; and (b) additional tax under section 29 or Part VIII of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act.