(1) This section applies if:
(a) the Commissioner pays an amount by way of a Coronavirus economic response payment to a n entity ; and
(b) either:
(i) the entity was not entitled to the payment ; or
(ii) the amount paid is more than the correct amount of the entity's payment .
(2) The entity is liable to repay the following amount to the Commonwealth:
(a) if the entity was not entitled to the payment --the whole of the amount referred to in paragraph ( 1)(a);
(b) if the amount paid is more than the correct amount of the entity's payment --the amount by which the amount paid exceeds the correct amount.
(3) An amount that an entity is liable to repay under subsection ( 2) is due and payable on the day on which the Commissioner pays the amount referred to in paragraph ( 1)(a).
(4) The Commissioner may make a written determination that the entity is not liable to repay an amount under subsection ( 2), in which case the entity is not liable to repay the amount .
(5) A determination under subsection ( 4) is not a legislative instrument.