18ARefund of overpayment made by superannuation provider

#### 18A Refund of overpayment made by superannuation provider (1) This section applies if: (a) a superannuation provider for a fund (the first fund) has made a payment under subsection 17(1) in respect of a person; and (b) the Commissioner is satisfied that the amount paid exceeded the amount (if any) that was payable under that subsection in respect of the person. (2) The Commissioner must pay the excess: (a) to the superannuation provider; or (b) to a superannuation provider for another fund if the Commissioner is satisfied that: (i) the first fund no longer exists; and (ii) the other fund provides rights relating to the person equivalent to those provided by the first fund. > Note: Money for payments under subsection (2) is appropriated by section 16 of the Taxation Administration Act 1953.