Queensland Consolidated Acts Queensland Consolidated Acts(1) The commissioner may refund a fee paid by a person only if the commissioner is satisfied—
(a) that the person has not received, and will not receive, an amount from someone else for any part of the fee; or
(b) if the person has received an amount from someone else for any part of the fee—the person will reimburse, or will take reasonable steps to reimburse, the other person for the amount received.
(2) If subsection (1)(b) applies to the person—
(a) the person must—
(i) within 90 days after receiving the refund (the relevant period), reimburse the other person for the amount received from the other person (the received amount); and
(ii) within 7 days after the relevant period, give the commissioner written notice that the other person has been reimbursed for the received amount; and
(b) if the other person is not reimbursed for the received amount within the relevant period—the person must, within 7 days after the relevant period—
(i) give the commissioner written notice that the other person was not reimbursed for the received amount; and
(ii) pay the commissioner the received amount plus interest at the rate of 20% a year calculated from the day the refund was made.
Maximum penalty—50 penalty units.
(3) If the person does not pay the received amount under subsection (2)(b)(ii), the person must also pay the commissioner interest at the rate of 20% a year calculated from the end of the 7 days mentioned in subsection (2)(b) to the day the received amount is paid.
(4) An amount payable under subsection (2)(b)(ii) or (3) is a debt payable by the person to the State.
(5) In this section—
fee means a fee under, or purportedly under, this Act.
part, of a fee or other amount, includes the whole of the fee or amount.
pay a fee means pay the fee voluntarily or under compulsion (whether or not the fee is paid under a mistake of law or fact), and includes recover the fee by legal proceeding.
receive an amount for a part of a fee includes obtain a part of the amount through the price charged for goods either in anticipation of a fee to be paid or after the fee is paid.