11Refunds of tax

11 Refunds of tax

(1) Subject to subsection (1A), 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 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. (1A) 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. (2) Where a taxpayer sells goods in respect of the sale value of which tax has been paid under this Act, and the whole or any part of the amount for which the goods were sold has actually been written off by the taxpayer as a bad debt, the Commissioner may, to the extent to which it is proved to his satisfaction that the debt is a bad debt, refund so much of the tax as bears to the tax the same proportion as the amount so proved to be a bad debt bears to the total amount for which the goods were sold: Provided that, if the whole or any part of any amount in respect of which tax has been so refunded is at any time recovered by the taxpayer, he shall within seven days notify the Commissioner in writing accordingly and repay the whole or a proportionate part of the tax so refunded. (2A) Where the Commissioner is satisfied that: (a) tax has been paid in respect of the entry for home consumption of imported goods by a registered person who was required to quote his certificate in respect of the entry but who refused or failed to do so; and (b) the tax has not been passed on by that registered person to some other person or, if passed on to some other person, has been refunded to that other person by the registered person; the Commissioner may refund to that registered person the amount of tax so paid. (2B) Where the Commissioner is satisfied that: (a) imported goods have been entered for home consumption by a registered person who, but for the operation of subsection 3(3) of the Sales Tax Assessment Act (No. 1) 1930 as applied by this Act, would have been taken to have quoted his certificate in respect of the entry in accordance with subsection 12(1) of that Act as so applied; and (b) by reason of the operation of subsection 3(3) of that Act as so applied, the person was deemed not to have quoted his certificate in respect of the entry; then: (c) if the Commissioner is satisfied that: (i) tax is payable in respect of the entry but has not been paid; and (ii) the tax has not been passed on by the registered person to some other person or, if passed on to some other person, has been refunded to that other person; the Commissioner may remit the tax; or (d) if the Commissioner is satisfied that: (i) tax has been paid in respect of the entry; and (ii) the tax has not been passed on by the registered person to some other person or, if passed on to some other person, has been refunded to that other person; the Commissioner may pay to the registered person an amount equal to the tax so paid. (3) Where tax has been paid under this Act on the entry for home consumption of imported goods by a person who has subsequently sold the goods to the Government of the Commonwealth or the Government of a State or to a Commonwealth or State authority and the Commissioner is satisfied that: (a) the Government of the Commonwealth or the Government of a State would have been entitled to exemption from tax under item 74 in the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 if that Government had entered the goods for home consumption; and (b) the amount of that tax has been excluded wholly or in part from the price for which the goods were so sold; the Commissioner may refund to the person who so sold the goods the amount which, in the opinion of the Commissioner, was so excluded. (4) 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 imported goods entered for home consumption before the date of assent to the law making the alteration. (5) 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.