Commonwealth Consolidated Acts

DEFENCE HOME OWNERSHIP ASSISTANCE SCHEME ACT 2008 - SECT 84A

    If, apart from this section, the Commonwealth does not have power under this Act to pay an amount (the relevant amount ) purportedly by way of subsidy, then:

  (a)   the Commonwealth has the power to pay the relevant amount; and

  (b)   the Commonwealth has the power to pay any amount representing taxes that would, if the payment of the relevant amount was a payment of subsidy under this Act, be payable in respect of the relevant amount; and

  (c)   for the purposes of paragraph   84(a), the payment of the relevant amount is taken to be a payment of subsidy under this Act; and

  (d)   for the purposes of paragraph   84(b), any amount paid under paragraph   (b) of this section is taken to be a payment of taxes payable in respect of a payment of subsidy under this Act; and

  (e)   if the relevant amount is not an overpaid amount and was paid into an account maintained by a person in the name of another person (an account holder ):

  (i)   the relevant amount is a debt due to the Commonwealth; and

  (ii)   if there is only one account holder for the account--the account holder is liable for the debt; and

  (iii)   if there is more than one account holder for the account--each account holder is jointly and severally liable for the debt; and

  (iv)   the relevant amount may be recovered by action in a court of competent jurisdiction.

Note:   Division   6 of Part   4 provides for the recovery of overpaid amounts.