sec.39Entitlement to final refund amount

### sec.39 Entitlement to final refund amount This section applies if the employer’s periodic liability amount for a final period is greater than the employer’s final payroll tax amount for the period. The employer is entitled to a refund of the amount (the final refund amount ) of the difference between the periodic liability amount and the final payroll tax amount. Subsection (2) is subject to section 83 . However, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer’s final liability for the period. This section does not apply in relation to a reassessment of the employer’s final liability. Entitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 . s 39 prev s 39 om 2004 No. 46 s 29 pres s 39 ins 2004 No. 46 s 17 amd 2009 No. 19 s 73 (sec.39-ssec.1) This section applies if the employer’s periodic liability amount for a final period is greater than the employer’s final payroll tax amount for the period. (sec.39-ssec.2) The employer is entitled to a refund of the amount (the final refund amount ) of the difference between the periodic liability amount and the final payroll tax amount. (sec.39-ssec.3) Subsection (2) is subject to section 83 . (sec.39-ssec.4) However, the employer is not entitled to a refund of the amount more than 5 years after the making of the assessment of the employer’s final liability for the period. (sec.39-ssec.5) This section does not apply in relation to a reassessment of the employer’s final liability. Entitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .