60Commissioner’s discretion to make order for restitution by other person

#### 60 Commissioner’s discretion to make order for restitution by other person 60 Commissioner’s discretion to make order for restitution by other person > > (1) If the Commissioner is of the opinion that a person against whom an order for restitution has been made under section 59 has disposed of property as part of a scheme for the purpose of avoiding a liability (whether actual or potential) under this Division, the Commissioner may make an order for restitution against any person— > > > > > (a) who was a party to the scheme, and > > > > > (b) who obtained property under the scheme without giving sufficient consideration. > > > (2) An order may be made against a person under this section whether or not the person has retained the property concerned. > > > (3) An order may not be made under this section if 2 years or more have elapsed since the order for restitution on which it is based was made. > > > (4) An order may not be made under this section (and any such order that has been made ceases to be in force) if the order on which it is based is not confirmed by the Commissioner or the Tribunal or is set aside or ceases to be in force. > > > (5) The total amount that may be recovered under an order under this section and under the order under section 59 on which it is based is not to exceed the amount payable under the order under section 59. > > **s 60:** Am 2017 No 6, Sch 2 \[8\]–\[11\].