Taxation Administration Act 2001
sec.187-oc.2Existing proceedings
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sec.187-oc.2 Existing proceedings
This section applies if, immediately before the commencement, a proceeding involving a cause of action, right or remedy at common law for the refund or recovery of an amount paid or purportedly paid under a tax law has been started but not completed. The proceeding may be continued and decided as if the Revenue Legislation Amendment Act 2023 , part 6, had not been enacted. s 187 ins 2023 No. 18 s 33 (sec.187-oc.2-ssec.1) This section applies if, immediately before the commencement, a proceeding involving a cause of action, right or remedy at common law for the refund or recovery of an amount paid or purportedly paid under a tax law has been started but not completed. (sec.187-oc.2-ssec.2) The proceeding may be continued and decided as if the Revenue Legislation Amendment Act 2023 , part 6, had not been enacted.