45Refunds of tax

#### 45 Refunds of tax (1) Subject to subsections (2) and (3), where the Commissioner finds in any case that tax has been overpaid by a person, the Commissioner shall: (a) refund the amount of any tax overpaid; or (b) apply the amount of any tax overpaid against any liability of the person to the Commonwealth, being a liability arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount that is not so applied. (2) Subsection (1) does not apply in relation to an amount of tax paid by a person unless the Commissioner is satisfied that the person has not recouped himself to the extent of that amount by deduction from the proceeds of wool sold on behalf of some other person or otherwise or, if he has so recouped himself, that he has since repaid the amount to the person from whom he recouped himself. (3) Subsection (1) does not apply in relation to an amount of tax paid by a person unless he furnishes to the Commissioner such return or other information, certified in such manner as the Commissioner requires, as will enable the Commissioner to determine the amount of the tax that has been overpaid. (4) In this section, unless the contrary intention appears, tax includes additional tax under section 38 or 61.