(1) This section applies if:
(a) a person pays an amount of horse disease response levy or of penalty for failure to pay horse disease response levy by the time it became due for payment; and
(b) the Commonwealth refunds the amount (the refunded amount ) to the person.
Note: For example, the Commonwealth might refund an amount because the person paid too much levy or penalty.
Act applies as if the refunded amount had never been paid
(2) The other sections of this Act apply, and are taken always to have applied, as if the refunded amount had never been paid to the Commonwealth.
Note: This may, for example, lead to a result provided for in subsection (3), (4) or (5).
Liability of Council to repay overpayment
(3) Each payment under subsection 4A(1) that exceeds the amount it should have been because of subsection (2) of this section is subject to the condition that:
(a) the excess is a debt due by the Australian Animal Health Council to the Commonwealth; and
(b) the Australian Animal Health Council comply with subsection (5) of this section (if applicable).
Note: Some or all of this debt may be discharged if the Commonwealth expects it will not be able to set this debt off against future payments under subsection 4A(1), and if past payments under that subsection have already been applied. See subsections (5) and (6) of this section.
Setting off this liability against future payments
(4) The Commonwealth may set off the excess against an amount that is payable to the Australian Animal Health Council under subsection 4A(1).
Reduced liability to repay if future payments cease
(5) If:
(a) the Secretary of the Department gives written notice to the Australian Animal Health Council that the Secretary expects the Commonwealth will not be able to set off under subsection (4) a specified amount of the excess; and
(b) the Australian Animal Health Council is yet to fully apply one or more Commonwealth payments described in section 4A;
the Australian Animal Health Council must, before applying those Commonwealth payments in accordance with the fourth priority in that section, apply those Commonwealth payments in paying the Commonwealth as much as possible of that specified amount.
(6) The debt is discharged by this subsection to the extent of the difference (if any) between:
(a) the amount specified in a notice described in paragraph (5)(a); and
(b) the amount (if any) paid to the Commonwealth under subsection (5) by the Australian Animal Health Council in connection with the notice.
Note: A set - off under subsection (4) of an amount of the excess, or a payment to the Commonwealth under subsection (5), also discharges the debt to the extent of that amount or payment.
(7) Section 4A has effect subject to subsections (3) and (5) of this section.