16Payments out of Consolidated Revenue Fund

16 Payments out of Consolidated Revenue Fund

(1) Where the Commissioner is required or permitted to pay an amount to a person by or under a provision of a taxation law other than: (a) a general administration provision; or (b) a provision prescribed for the purposes of this paragraph; the amount is payable out of the Consolidated Revenue Fund, which is appropriated accordingly. (2) Where: (a) an amount is required or permitted to be paid to a person: (i) by or under a provision of a taxation law other than: (A) a general administration provision; or (B) a provision prescribed for the purposes of this sub‑subparagraph; or (ii) by way of the repayment, whether in whole or in part, to the person of an amount paid to the Commonwealth; (b) except as mentioned in paragraph (c), there is no provision of a taxation law by or under which the Commissioner is required or permitted to pay the amount; and (c) the Commissioner is required or permitted to pay the amount by or under a general administration provision; the amount shall be taken, for the purposes of subsection (1), to be an amount that the Commissioner is required or permitted to pay to the person by or under a provision of a taxation law of the kind referred to in that subsection. (3) In this section, general administration provision means a provision of a taxation law that provides that the Commissioner has the general administration of the taxation law.