73Refunds—deposit made by mistake

#### 73 Refunds—deposit made by mistake When section applies (1) This section applies if: (a) a deposit or purported deposit was made in respect of an individual; and (b) the individual’s account was credited with an amount equal to the deposit or purported deposit; and (c) the credit was made in consequence of the deposit or purported deposit; and (d) the deposit or purported deposit was paid due to a clerical error or due to some other mistake; and (e) the balance of the individual’s account is attributable, in whole or in part, to the deposit or purported deposit; and (f) within 14 days after the credit was made, the depositor or purported depositor applies to the Commissioner of Taxation for a refund of the deposit or purported deposit. Form of application (2) The application must be: (a) in writing; and (b) in a form approved in writing by the Commissioner of Taxation. Refund payment (3) The Commissioner of Taxation must pay to the depositor or purported depositor an amount (the refund payment) equal to the deposit or purported deposit. Special Account to be debited (4) The Special Account is debited for the purposes of making the refund payment. Individual’s account to be debited (5) When the refund payment is made, the individual’s account is debited by the amount of the refund payment. Obligations under this section prevail over obligations under Part 7 (6) In the event of a conflict between: (a) an obligation imposed on the Commissioner of Taxation by this section; and (b) an obligation imposed on the Commissioner of Taxation by Part 7; the first‑mentioned obligation prevails. > Note: Part 7 deals with withdrawals. Notification of refusal of application (7) If the Commissioner of Taxation refuses an application under this section, the Commissioner of Taxation must give the applicant written notice of the refusal.