Queensland Consolidated Acts Queensland Consolidated Acts(1) The commissioner may refund an amount to a taxpayer or, under section 38, apply an amount as a payment for a taxpayer only if the commissioner is satisfied—
(a) the taxpayer has not received, and will not receive, an amount as tax from another person for all or part of the tax paid; or
(b) if the taxpayer has received an amount as tax (the amount received) from another person for all or part of the tax paid—the taxpayer will reimburse the other person for the amount received.
(2) A court or QCAT must not make an order relating to the refund that is inconsistent with subsection (1).
(3) If subsection (1)(b) applies, the taxpayer must—
(a) within 90 days after receiving the refund (the relevant period), reimburse the other person for the amount received; and
(b) within 7 days after the relevant period, give the commissioner written notice that the other person has been reimbursed for the amount received.
(4) Also, if subsection (1)(b) applies and the taxpayer does not, within the relevant period, reimburse the other person for the amount received, the taxpayer must, within 7 days after the relevant period—
(a) give the commissioner written notice that the other person was not reimbursed for the amount received; and
(b) pay the commissioner the amount received plus interest at the prescribed rate calculated, on the balance payable from time to time, from the date the refund was made to the date the amount received is paid to the commissioner.
Maximum penalty—100 penalty units.
(5) In this section—
tax means tax paid, or purportedly paid, under a tax law, whether or not under a mistake of law or fact.
taxpayer includes a person who, under section 37(1)(b), is entitled to a refund.