Taxation Administration Act 2001
sec.36Refunds made only under this division
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sec.36 Refunds made only under this division
A person is not entitled to a refund of any amount paid, or purportedly paid, under a tax law other than under this division. No cause of action, right or remedy is available at common law for the refund or recovery of any amount paid or purportedly paid under a tax law. To remove any doubt, it is declared that subsection (2) does not affect a person’s right to seek judicial review under the Judicial Review Act 1991 to the extent permitted under this Act. s 36 amd 2023 No. 18 s 32 (sec.36-ssec.1) A person is not entitled to a refund of any amount paid, or purportedly paid, under a tax law other than under this division. (sec.36-ssec.2) No cause of action, right or remedy is available at common law for the refund or recovery of any amount paid or purportedly paid under a tax law. (sec.36-ssec.3) To remove any doubt, it is declared that subsection (2) does not affect a person’s right to seek judicial review under the Judicial Review Act 1991 to the extent permitted under this Act.