Page:Gambling Duties Act 2022.pdf/21

22 by the Minister under this section, the Commissioner’s decision must be complied with until the determination of the appeal.

Payment of gambling duty short levied, etc.

11.—(1) Where any amount of gambling duty under this Act has been short levied or erroneously refunded for any reason or owing to any cause without involving any fraud or wilful default, the person who should have paid the amount short levied or to whom the refund has erroneously been made must pay the deficiency or repay the amount erroneously refunded, to the Commissioner on a valid demand being made and given to that person, within 15 days after receiving that valid demand.

(2) A demand is valid under subsection (1) if it satisfies the following:
 * (a) it is in writing;
 * (b) it is made by or on behalf of the Commissioner;
 * (c) it is made within 5 years after the date of payment of the gambling duty stated in the demand as having been short levied or erroneously refunded;
 * (d) it specifies—
 * (i) the amount of the short levy or erroneous refund that the Commissioner requires to be paid or repaid; or
 * (ii) the circumstances in relation to which the Commissioner has reason to believe the short levy or erroneous refund arose.

(3) Subsection (2)(c) does not apply if the short levy or erroneous refund was the result of fraud or evasion on the part of the person liable to pay the amount short levied, or who claimed for or to be entitled to the refund erroneously made, as the case may be.

(4) Where the short levy or erroneous refund does not exceed $200 or such other lower amount as may be prescribed in any one case, the Commissioner may waive the recovery of the short levy or erroneous refund.