If a deed or letter of assignment is overlooked and the assigned
repayment has been issued to the taxpayer in error, follow steps 1
- 3 below.
If an assignee has nominated another person or third party to receive the repayment on their behalf but this nomination has been overlooked and the repayment has been issued to the assignee in error, follow step 4 below.
Because the repayment made to the taxpayer is an over-repayment, you must attempt to recover this by means of the DRIER procedure
Note: If the assignee still wants the nominee to receive the repayment they can pass it on. Any dispute regarding this is between the assignee and the nominee and you must not get involved