TAX BONUS FOR WORKING AUSTRALIANS ACT (NO 2) 2009 (REPEALED)
SECTION 8
OVERPAYMENTS ETC.
8(1)
This section applies if:
(a) the Commissioner pays an amount by way of a tax bonus for a person; and
(b) either:
8(2)
The person is liable to repay the following amount to the Commonwealth:
(a) if the person was not entitled to the tax bonus - the whole of the amount referred to in paragraph (1)(a);
(b) if the amount paid is more than the correct amount of the tax bonus - the amount by which the amount paid exceeds the correct amount.
8(3)
An amount that a person is liable to repay under subsection (2) is due and payable 28 days after the day on which the Commissioner gives him or her a notice in writing of the liability.
This section applies if:
(a) the Commissioner pays an amount by way of a tax bonus for a person; and
(b) either:
(i) the person was not entitled to the tax bonus; or
(ii) the amount paid is more than the correct amount of the person ' s tax bonus.
8(2)
The person is liable to repay the following amount to the Commonwealth:
(a) if the person was not entitled to the tax bonus - the whole of the amount referred to in paragraph (1)(a);
(b) if the amount paid is more than the correct amount of the tax bonus - the amount by which the amount paid exceeds the correct amount.
8(3)
An amount that a person is liable to repay under subsection (2) is due and payable 28 days after the day on which the Commissioner gives him or her a notice in writing of the liability.
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