Part 14General provisions
Refunds of financial support
216Refund of excess financial support
In this section, excess financial support means any amount paid by a person to the Commissioner in excess of the amount of financial support properly payable, together with any penalties imposed under this Act.
The person may request a refund of the excess financial support from the Commissioner.
On receiving a request from the person, the Commissioner must refund—
- all of the excess financial support if the person neither has, nor is known to have at some future time, liability to make further payments of financial support under this Act; or
- in any other case, so much of the excess financial support as has not been paid to the payee.
The Commissioner may refund so much of the excess financial support as has not been paid to the payee without receiving a request from the person if the person neither has, nor is known to have at some future time, any liability to make further payments of financial support under this Act.
If the person is entitled to a refund not exceeding $5 but does not request it within 12 months of first becoming entitled to it, the Commissioner must transfer the refund to the person's tax credit account for the purposes of the Income Tax Act 2007.
This section and sections 216A to 216D are subject to section 89J.
Notes
- Section 216: substituted, on , by section 33 of the Child Support Amendment Act 1999 (1999 No 81).
- Section 216(5): amended, on (effective for 2008–09 income year and later), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).
- Section 216(6): added, on , by section 40 of the Child Support Amendment Act 2006 (2006 No 42).


