sec.85Entitlement to a refund

### sec.85 Entitlement to a refund An employer is not entitled to a refund of an amount of payroll tax paid, or purportedly paid, by the employer other than under— section 31 , 35 , 39 or 43 ; or the Administration Act , part 4 , division 2 . An employer is not entitled to a refund of an amount of the mental health levy paid, or purportedly paid, by the employer other than under— section 43K or 43O ; or the Administration Act , part 4 , division 2 . s 85 ins 2004 No. 46 s 30 amd 2009 No. 19 s 73 ; 2022 No. 14 s 93 (sec.85-ssec.1) An employer is not entitled to a refund of an amount of payroll tax paid, or purportedly paid, by the employer other than under— section 31 , 35 , 39 or 43 ; or the Administration Act , part 4 , division 2 . (sec.85-ssec.2) An employer is not entitled to a refund of an amount of the mental health levy paid, or purportedly paid, by the employer other than under— section 43K or 43O ; or the Administration Act , part 4 , division 2 . - (a) section 31 , 35 , 39 or 43 ; or - (b) the Administration Act , part 4 , division 2 . - (a) section 43K or 43O ; or - (b) the Administration Act , part 4 , division 2 .