92Power of Minister to pay or refund amounts

92 Power of Minister to pay or refund amounts (1) If an unclaimed superannuation benefit was paid by a superannuation provider to the Registrar under Part 4 of the **Unclaimed Moneys Act 1962**— (a) a person may apply for the unclaimed superannuation benefit in a form approved by the Registrar; and (b) if the Minister is satisfied that, had Part 4 of the **Unclaimed Moneys Act 1962** and the Commonwealth Unclaimed Money Act not been enacted, the superannuation provider would have paid the benefit to the person, the Minister must pay an amount equal to the unclaimed benefit to the person. (2) The form of application approved by the Registrar may include a request that the applicant provide his or her tax file number to the Minister. (3) A person is not obliged to comply with the request to provide his or her tax file number, and non-compliance with the request does not prevent the person from being paid an unclaimed superannuation benefit. (4) If a superannuation provider satisfies the Minister that an amount paid by the superannuation provider to the Registrar under Part 4 of the **Unclaimed Moneys Act 1962**— (a) exceeds the amount that would have been paid to the person concerned; or (b) is not an unclaimed superannuation benefit that was required to be paid to the Registrar under Part 4 of that Act— the Minister must refund to the superannuation provider the amount of the excess. (5) Nothing in this section prevents the Minister from deducting from a payment of an amount equal to an unclaimed superannuation benefit to any person an amount equal to any tax payable to the Commonwealth on the unclaimed superannuation benefit that the Minister is required to deduct from the payment under a law of the Commonwealth.