26ARecovery of money wrongly paid

#### 26A Recovery of money wrongly paid 26A Recovery of money wrongly paid > > (1) If money is paid under this Part to a person who is not the owner of the money, the Chief Commissioner is entitled to recover the money from the person to whom it was paid (unless prevented from doing so by operation of the [Limitation Act 1969](/view/html/inforce/current/act-1969-031)). > > > (1A) The Chief Commissioner must give the person written notice requiring the person to repay the money to the Chief Commissioner within the period, of at least 21 days, specified in the notice. > > > (2) The Chief Commissioner is to pay money recovered under this section into the Consolidated Fund. > > > (3) Money recoverable from a person under this section is taken to be an amount of unpaid tax for the purposes of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097), sections 46–47E and 71–80, with the following modifications— > > > > > (a) a reference to a taxpayer is to be read as a reference to the person from whom the money is recoverable, > > > > > (b) a reference to a taxation law is to be read as a reference to this Act, > > > > > (c) a reference to a tax is to be read as a reference to money payable to the Chief Commissioner under this Act, > > > > > (d) a reference to a tax liability, including a corporate tax liability, is to be read as a reference to the liability of the person to repay money to the Chief Commissioner under this Act, > > > > > (e) a reference to a notice of assessment is to be read as a reference to a notice issued by the Chief Commissioner under subsection (1A). > > **s 26A:** Ins 2001 No 96, Sch 4 \[6\]. Am 2016 No 14, Sch 6 \[5\]; 2023 No 18, Sch 10\[6\] \[7\].