96Entitlement to refund

#### 96 Entitlement to refund 96 Entitlement to refund > > (1) If the Chief Commissioner recovers from a debtor an amount that exceeds the State debt payable by the debtor, the Chief Commissioner must refund the difference to the debtor, subject to this section. > > > (2) Instead of making a refund to a debtor, the Chief Commissioner may apply the amount that would otherwise be refunded to meet any of the following— > > > > > (a) a referable debt for which a debt recovery order has been made against the debtor, > > > > > (b) a tax debt or grant debt (whether or not a debt recovery order has been made against the debtor).