4In situ pool tax refund payments only to be made in certain circumstances

#### 4 In situ pool tax refund payments only to be made in certain circumstances (1) Except as provided by this section, the Commonwealth is not liable to make any in situ pool tax refund payment. (2) If, before the commencement of this Act or within 2 years after its commencement, the pool builder in respect of an in situ pool tax payment has made a declaration to the Commissioner, in a form approved by the Commissioner for the purpose, of either or both of the following kinds: (a) that a specified amount, being the whole or part of the in situ pool tax concerned, was not passed on to the pool purchaser in relation to the swimming pool concerned; (b) that a specified amount, being the whole or part of any of the in situ pool tax concerned that was passed on to the pool purchaser in relation to the swimming pool concerned, has been refunded to the pool purchaser; then the Commonwealth is only liable to make the in situ pool tax refund payment to the pool builder to the extent that it equals the sum of: (c) the amount of the tax that was not passed on; and (d) the amount of the tax that was refunded. (3) If, before the commencement of this Act or within 2 years after its commencement, the pool builder in respect of an in situ pool tax refund payment and the pool purchaser in relation to the swimming pool concerned have jointly made a declaration to the Commissioner, in a form approved by the Commissioner for the purpose, that a specified amount, being the whole or part of any of the in situ pool tax concerned that was passed on to the pool purchaser, has not been refunded to the pool purchaser, then subsection (4) applies. (4) If a declaration is made under subsection (3), the Commonwealth is liable to make so much of the in situ pool tax refund payment as equals the amount of the tax that was passed on to the pool purchaser and not refunded, but is liable to make the payment to the pool purchaser instead of to the pool builder. (5) Subject to subsection (6), if a declaration cannot reasonably be made under subsection (3) (because of the non‑existence, death, incapacity or refusal of the pool builder, or for any other reason), the Commissioner must allow the pool purchaser, within the same period allowed under subsection (3), to make the declaration, but in a different form approved by the Commissioner for the purpose. (6) Before the Commissioner allows the pool purchaser to make the declaration, the Commissioner must make reasonable efforts to contact the pool builder and obtain his or her views on the matter. (7) The pool builder or the pool purchaser may apply to the Administrative Appeals Tribunal for review of a decision of the Commissioner to allow, or not allow, the pool purchaser to make the declaration. (8) If the pool purchaser makes the declaration, subsection (4) applies as if it were made under subsection (3). (9) A person is not entitled to make more than one declaration for the purpose of each of subsections (2), (3) and (5) in respect of the same swimming pool.