Australian Capital Territory Numbered Regulations

FINANCE REGULATIONS (NO. 8 OF 1989) - REG 35

(2) Where an amount to be refunded can be identified with a particular collection in a record of collections maintained in pursuance of regulation 15, the receiver or collector who maintains the record shall, unless the administrative head requires him or her to comply with subregulation (3)—

        (a)     certify that the amount to be refunded has been received and has been paid to the receiver or to the Territory Public Account, as the case may be; and

        (b)     make a note against the entry of the collection in the record of collections that he or she has so certified.

(3) Where an amount to be refunded cannot be identified with a particular collection in a record of collections maintained in pursuance of regulation 15, or where the administrative head so requires, an officer authorised by instrument in writing by the administrative head shall examine the claim and, if he or she is of the opinion that the amount is properly due for refund, shall—

        (a)     certify that he or she has examined the claim and that the amount is properly due for refund; and

        (b)     make a record of the fact that he or she has so certified.

Preparation of duplicate accounts