Taxation Administration Act 2001
sec.37Commissioner to refund tax and other amounts
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sec.37 Commissioner to refund tax and other amounts
An entitlement to a refund of an amount paid under a tax law arises if— under a reassessment, a taxpayer’s liability for tax is decreased; or the amount paid by a person is more than the amount stated in any notice as payable by the person under the tax law. Subject to sections 38 and 39 , the commissioner must refund the overpaid amount. However, the commissioner must not make a refund under subsection (1) (b) more than 5 years after the payment of the amount. (sec.37-ssec.1) An entitlement to a refund of an amount paid under a tax law arises if— under a reassessment, a taxpayer’s liability for tax is decreased; or the amount paid by a person is more than the amount stated in any notice as payable by the person under the tax law. (sec.37-ssec.2) Subject to sections 38 and 39 , the commissioner must refund the overpaid amount. (sec.37-ssec.3) However, the commissioner must not make a refund under subsection (1) (b) more than 5 years after the payment of the amount.
- (a) under a reassessment, a taxpayer’s liability for tax is decreased; or
- (b) the amount paid by a person is more than the amount stated in any notice as payable by the person under the tax law.