Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person is entitled to a refund of charge paid by the person if:
(a) the departure in respect of which the charge was paid does not take place;
(b) the departure in respect of which the charge was paid takes place, but the person returns to Australia without having entered another country;
(c) by virtue of section 5, charge was not payable in respect of the departure in respect of which the charge was paid; or
(d) the person is entitled to a refund under the regulations.
(2) If an authorised officer , by instrument in writing, so directs, a refund to which a person is entitled by virtue of subsection ( 1) shall be applied in discharge of the liability of the person for charge payable by the person in respect of a departure specified in the instrument, and a refund that is so applied shall be deemed to have been paid to the person.
(3) A person shall not:
(a) obtain a refund that is not payable;
(b) make a statement, in or in connection with a claim for a refund, reckless as to the fact that the statement is false or misleading in a material particular; or
(c) present a document, in connection with an application for a refund, reckless as to the fact that the document is false or misleading in a material particular.
Penalty: 5 penalty units.
(4) Where a person is convicted of an offence against subsection ( 3), the court may, in addition to imposing a penalty under that subsection, order the person to repay to the Commonwealth the amount of any refund incorrectly paid to the person.