Taxation Administration Act 1997
27Application of Part
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27 Application of Part
(1) Proceedings for the refund or recovery of tax paid or purportedly paid under a taxation law, whether before or after the commencement of this Act, may only be brought as provided in this Part.
(2) Subsection (1) and section 28 do not apply to a taxpayer if the taxpayer claims to be entitled to receive a refund or to recover tax paid or purportedly paid under a taxation law by reason of the invalidity of a provision of that law.
(3) This Part has effect despite the provisions of any other taxation law.
(4) [Section 27 Subsection (4) inserted by No. 6 of 2002, Sched. 2, Applied:30 May 2002] An amount by which tax is overpaid is taken to be tax for the purpose of this Part.