INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Where, on application in writing by a person (in this section referred to as the ``applicant'' ), the Commissioner is satisfied that:
(a) a deduction was made either before or after the commencement of this section from a prescribed payment to the applicant;
(b) the whole or a part of the amount of the deduction (in this section referred to as the ``relevant amount'' ) was made due to an act or omission of the applicant or another person; and
(c) having regard to:
(i) the purposes of this Division;
(ii) the nature of the act or omission referred to in paragraph (b); and
it would be fair and reasonable to refund the relevant amount to the applicant,
(iii) such other matters (if any) as the Commissioner thinks fit,
the Commissioner shall refund the relevant amount to the applicant.
221YHE(2) [No credit where refund]No person is entitled to a credit under section 221YHF in respect of an amount refunded under subsection (1) of this section.
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