Taxation Administration Act 1953
(a) is a debt due to the Commonwealth by the person to whom the overpayment was made (the recipient ); and
(b) is payable to the Commissioner; and
(c) may be recovered in a court of competent jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or her official name. 8AAZN(2) [General interest charge payable on overdue amounts]
(a) the Commissioner has given a notice to the recipient in respect of the overpaid amount, specifying a due date for payment that is at least 30 days after the notice is given; and
(b) any of the overpaid amount remains unpaid at the end of that due date;
then the recipient is liable to pay the general interest charge on the unpaid amount for each day in the period that:
(c) started at the beginning of that due date; and
(d) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i) the overpaid amount;
8AAZN(3) [Administrative overpayment]
(ii) general interest charge on any of the overpaid amount.
In this section:
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