28Application for refund

### 28 Application for refund > > (1)  A taxpayer may apply to the Commissioner for the refund of any tax paid or purportedly paid if the taxpayer claims to be entitled to the refund or recovery of that tax. > > > (2)  [*\[Section 28 Subsection (2) amended by No. 47 of 2011, s. 24, Applied:07 Dec 2011\]*](/view/html/inforce/2011-12-07/act-2011-047#GS24@Hpa@EN) A taxpayer may not apply for, and is not entitled to, a refund if the Commissioner has previously served a notice of assessment of the tax liability of the taxpayer in respect of the matter in respect of which the payment was made to the Commissioner. > > > (2A)  [*\[Section 28 Subsection (2A) inserted by No. 47 of 2011, s. 24, Applied:07 Dec 2011\]*](/view/html/inforce/2011-12-07/act-2011-047#GS24@Hpb@EN) [Subsection (2)](#GS28@Gs2@EN) does not apply in relation to a refund of tax paid under the [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-074) . > > > (3)  [*\[Section 28 Subsection (3) substituted by No. 43 of 2016, s. 24, Applied:31 Oct 2016\]*](/view/html/inforce/2016-10-31/act-2016-043#GS24@EN) An application in relation to an amount – > > > > > > (a) is to be in an approved form; and > > > > > > > (b) is to be – > > > > > > > > > > (i) lodged with the Commissioner within 5 years after the date on which the amount was paid; or > > > > > > > > > > > (ii) if the amount is one of 2 or more amounts, to which the application relates, that were instalments paid under [section 13](/view/html/inforce/2026-04-12/act-2000-074#GS13@EN) of the [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-074) in the same financial year and were not paid under an arrangement under [section 59](#GS59@EN) of this Act – lodged with the Commissioner within 4 years after the most recent payment in relation to those amounts was made.