22Judgments for the recovery of revenue amounts

22 Judgments for the recovery of revenue amounts (1) Judgment must not be entered for a plaintiff or claimant in a proceeding against the Territory for the recovery of a revenue amount unless— (a) the court is satisfied that— (i) the plaintiff or claimant has not charged to, or recovered from, any other person an amount paid in relation to the whole or any part of the revenue amount; or (ii) if the plaintiff or claimant has so charged or recovered any such amount—he or she has repaid the amount; and (b) the plaintiff or claimant gives to the court an undertaking in writing that he or she will not charge to, or recover from, any other person an amount paid in relation to the whole or any part of the revenue amount. (2) A person who contravenes an undertaking that the person has given under subsection (1) (b) is liable to pay to the commissioner, as a penalty, an amount equal to double the amount that the person has charged to, or recovered from, another person by the contravention.

Refunds of tax Part 4 (3) In subsection (1): Territory includes an officer, Minister and territory authority.