32Reimbursement after refund

### 32 Reimbursement after refund > > (1)  If a refund is made to a person to whom [section 31(b)](#GS31@Hpb@EN) applies – > > > > > > (a) the person must – > > > > > > > > > > (i) within 90 days after receiving the refund, reimburse each other person for the amount charged to or recovered from that person; and > > > > > > > > > > > (ii) notify the Commissioner in writing within 7 days after the end of that period that all amounts charged or recovered have been reimbursed; or > > > > > > > (b) if the amount is not reimbursed within that period, the person, within 7 days after the end of that period, is to – > > > > > > > > > > (i) notify the Commissioner in writing of any amount not reimbursed; and > > > > > > > > > > > (ii) pay any amount to the Commissioner, together with interest at a rate not exceeding 20% per annum as the Commissioner specifies from the date the refund was made to the date of payment. > > > > Penalty:  Fine not exceeding 50 penalty units. > > > (2)  An amount payable under [subsection (1)(b)(ii)](#GS32@Gs1@Hpb@Hqii@EN) is a debt due to the Crown. > > > (3)  This section prevails over [sections 29](#GS29@EN) and [30](#GS30@EN) .