sec.43Entitlement to final refund amount

### sec.43 Entitlement to final refund amount This section applies if the DGE’s periodic liability amount for a final period is greater than the DGE’s final payroll tax amount for the period. The DGE 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 DGE is not entitled to a refund of the amount more than 5 years after the making of the assessment of the DGE’s final liability for the period. This section does not apply in relation to a reassessment of the DGE’s final liability. Entitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 . s 43 ins 2004 No. 46 s 17 amd 2009 No. 19 s 73 (sec.43-ssec.1) This section applies if the DGE’s periodic liability amount for a final period is greater than the DGE’s final payroll tax amount for the period. (sec.43-ssec.2) The DGE 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.43-ssec.3) Subsection (2) is subject to section 83 . (sec.43-ssec.4) However, the DGE is not entitled to a refund of the amount more than 5 years after the making of the assessment of the DGE’s final liability for the period. (sec.43-ssec.5) This section does not apply in relation to a reassessment of the DGE’s final liability. Entitlement to refunds on reassessments is provided for in the Administration Act , part 4 , division 2 .