South Australian Consolidated Acts South Australian Consolidated Acts55—When too much duty paid
(1) If after any duty
has been paid under this Act it shall be found that too much duty has been
paid, the commissioner, upon being satisfied, by examination of the parties or
otherwise, as he may think fit, that too much duty has been paid, shall order
that the amount overpaid together with interest at the rate fixed pursuant to
subsection (2) of this section from the time of payment of the duty shall
be returned to the person entitled to receive the same, and upon any such
order the Treasurer shall pay the same out of the general revenue: Provided
that if in any case duty has been paid in respect of any personal property in
respect of which duty has been paid in any reciprocating State and in
consequence thereof any duty under this Act is refunded, no interest as
aforesaid shall be payable in respect of any amounts so refunded.
(2) The Treasurer may,
from time to time, by notice published in the Gazette, fix the rate of
interest payable under subsection (1) of this section.