12ZJARefunding of payments

#### 12ZJA Refunding of payments If: (a) a person pays an amount to the Commonwealth under this Subdivision; and (b) the amount exceeds the sum of: (i) the amount required to discharge the total debt that the person owed to the Commonwealth under this Part; and (ii) the total amount of the person’s primary tax debts (within the meaning of Part IIB of the Taxation Administration Act 1953); the Commonwealth must refund to the person an amount equal to that excess. > Note: Interest is payable if the Commonwealth is late in paying requested refunds: see Part IIIA of the Taxation (Interest on Overpayments and Early Payments) Act 1983.