12CRefunds of tax

#### 12C Refunds of tax (1) Where the Commissioner finds that any person has made an overpayment of tax, the Commissioner shall not make any refund to that person in respect of that overpayment unless he so finds: (a) within a period of three years; or (b) on consideration of a claim in writing for that refund lodged with the Commissioner within a period of three years; from the date upon which the overpayment was made. (2) Nothing in this section shall affect the operation of: (a) any provision of any Sales Tax Assessment Act relating to objections and appeals; (b) section twelve A of this Act; (c) subsections (2), (4) and (5) of section twenty‑six of the Sales Tax Assessment Act (No. 1) 1930‑1936; (ca) subsection 26(3A) of the Sales Tax Assessment Act (No. 1) 1930, or that subsection as applied by any other Sales Tax Assessment Act; (d) subsections (2) and (3) of section eleven of the Sales Tax Assessment Act (No. 2) 1930‑1936; (e) subsections (2) and (3) of section eleven of the Sales Tax Assessment Act (No. 3) 1930‑1936; (f) subsections (2), (2B) and (3) of section eleven and section eleven A of the Sales Tax Assessment Act (No. 5) 1930‑1936; (g) subsections (2) and (3) of section eleven of the Sales Tax Assessment Act (No. 6) 1930‑1936; (h) subsections (2) and (3) of section eleven of the Sales Tax Assessment Act (No. 7) 1930‑1936; (ha) subsection 11(1B) of the Sales Tax Assessment Act (No. 9) 1930; (i) subsection (1) of section eleven of the Sales Tax Assessment Act (No. 9) 1930‑1936 insofar as it empowers the Commissioner to make any refund consequential upon any reduction in the sale value of goods pursuant to subsection (1A) of section four of that Act; (ia) subsection 11(2) of the Sales Tax Assessment Act (No. 10) 1985 to the extent that a refund shall be made under that subsection in pursuance of an amount being refunded or refundable under any provision referred to in paragraph (c), (d), (e), (f), (g), (h), (ha) or (i); (ib) subsection 11(3) of the Sales Tax Assessment Act (No. 10) 1985; or (j) the amendments effected to the Sales Tax Exemptions Act 1935 by the Sales Tax Exemptions Act 1936 insofar as those amendments apply to transactions, acts or operations performed or entered into prior to the date of the commencement of the Sales Tax Exemptions Act 1935. (3) Where a person makes a claim in writing for a refund or other payment under a Sales Tax Assessment Act and the Commissioner is satisfied that: (a) part only of the amount claimed is refundable or payable; or (b) no part of the amount claimed is refundable or payable; the Commissioner shall cause notice in writing of the decision to be served on the person.