NSWIn ForceAct
Taxation Administration Act 1996
20Windfalls—refusal of refund
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#### 20 Windfalls—refusal of refund
20 Windfalls—refusal of refund
> The Chief Commissioner may refuse to make a refund to a taxpayer if—
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> > (a) the relevant taxation law provides for the passing on of the tax to another person, and
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> > (b) the tax sought to be refunded has been passed on to another person, and
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> > (c) the Chief Commissioner is not satisfied that appropriate arrangements have been made to pass the tax sought to be refunded on to that other person.