respect of the matter in respect of which the payment was made to the Commissioner. (2A) Subsection (2) does not apply to an application for S. 19(2A) inserted by a refund of tax paid or purportedly paid under the No. 88/2005 Land Tax Act 2005 or a refund of a contribution s. 109, amended by paid or purportedly paid under Part 9B of the No. 23/2010 Planning and Environment Act 1987. s. 24(1). (3) An application under subsection (1) must be in a form approved by the Commissioner. 20 When must Commissioner make a refund? S. 20 amended by No. 23/2010 (1) If— s. 24(2) (ILA s. 39B(1)). (a) an application for a refund is lodged with the Commissioner in accordance with section 19; and (b) the Commissioner finds that an amount has been overpaid by the applicant— the Commissioner— (c) must refund the overpaid amount; or (d) must— (i) apply the overpaid amount against any liability of the applicant to the State, being a liability arising under, or by reason of, a taxation law or another Act of which the Commissioner has the general administration; and (ii) refund any part of the overpayment that is not so applied. (2) Subsection (1)(d) does not apply in respect of a S. 20(2) inserted by refund of a contribution paid under Part 9B of the No. 23/2010 Planning and Environment Act 1987. s. 24(2). 21 What happens if Commissioner refuses a refund? (1) If—
respect of the matter in respect of which the payment was made to the Commissioner. S. 19(2A) inserted by No. 88/2005 s. 109, amended by No. 23/2010 s. 24(1). (2A) Subsection (2) does not apply to an application for a refund of tax paid or purportedly paid under the Land Tax Act 2005 or a refund of a contribution paid or purportedly paid under Part 9B of the Planning and Environment Act 1987. (3) An application under subsection (1) must be in a form approved by the Commissioner. S. 20 amended by No. 23/2010 s. 24(2) (ILA s. 39B(1)). 20 When must Commissioner make a refund? (1) If— (a) an application for a refund is lodged with the Commissioner in accordance with section 19; and (b) the Commissioner finds that an amount has been overpaid by the applicant— the Commissioner— (c) must refund the overpaid amount; or (d) must— (i) apply the overpaid amount against any liability of the applicant to the State, being a liability arising under, or by reason of, a taxation law or another Act of which the Commissioner has the general administration; and (ii) refund any part of the overpayment that is not so applied. S. 20(2) inserted by No. 23/2010 s. 24(2). (2) Subsection (1)(d) does not apply in respect of a refund of a contribution paid under Part 9B of the Planning and Environment Act 1987. 21 What happens if Commissioner refuses a refund? (1) If—