18‑85 Refund by Commissioner of amount w18‑85 Refund by Commissioner of amount withheld from payment in respect of supply of real property

#### 18‑85 Refund by Commissioner of amount withheld from payment in respect of supply of real property (1) An entity (the recipient) may apply, in the \*approved form, to the Commissioner for the refund of an amount if: (a) another entity (the payer) has made a payment under section 14‑250, or purportedly under that section, in relation to a supply by the recipient; and (b) the payment, or part of the payment, was made in error. (2) The application must be made no later than 14 days before the day on which \*GST is payable on the supply. (3) The amount of the refund that the recipient may apply for is an amount equal to the amount of the payment, or the part of the payment that was made in error, as the case requires. (4) The Commissioner must refund the amount under subsection (3) if the Commissioner is satisfied that paragraphs (1)(a) and (b) apply and that it would be fair and reasonable to refund the amount, having regard to: (a) the circumstances that gave rise to the obligation (if any) to make the payment under section 14‑250; and (b) the nature of the error; and (c) any other matter the Commissioner considers relevant.