22CRefund of overpayment made by superannuation provider

#### 22C Refund of overpayment made by superannuation provider If the Commissioner is satisfied that an amount a superannuation provider for a fund (the first fund) has paid to the Commissioner under section 22 in respect of a person exceeded the amount (if any) that was payable under that section in respect of the person, 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 this section is appropriated by section 16 of the Taxation Administration Act 1953.