15Refunds of tax

15 Refunds of tax

(1) Subject to subsection (2), 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, being a liability 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) Subsection (1) does not apply in relation to any tax paid 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. (3) 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.