29Refund

### 29 Refund > [*\[Section 29 Substituted by No. 47 of 2011, s. 25, Applied:07 Dec 2011\]*](/view/html/inforce/2011-12-07/act-2011-047#GS25@EN) > > > (1)  The Commissioner, if satisfied that a person has overpaid an amount, is to – > > > > > > (a) refund the overpaid amount; or > > > > > > > (b) apply the overpaid amount against any liability of the person under a taxation law, or another Act of which the Commissioner has the general administration, and refund any part of the overpayment that is not so applied. > > > (2)  The Commissioner may only take an action under [subsection (1)](#GS29@Gs1@EN) in relation to an amount that a person has overpaid, if – > > > > > > (a) the person has lodged an application under [section 28](#GS28@EN) in relation to the overpayment; or > > > > > > > (b) the overpayment has been identified during an investigation conducted in accordance with [Part 9](#HP9@EN) or [Part 9A](#HP9A@EN) . > > > (3)  [*\[Section 29 Subsection (3) substituted by No. 43 of 2016, s. 25, Applied:31 Oct 2016\]*](/view/html/inforce/2016-10-31/act-2016-043#GS25@EN) A person who has lodged an application under [section 28](#GS28@EN) in relation to an amount is not entitled to a refund of the amount, or to have the amount applied against any liability referred to in [subsection (1)(b)](#GS29@Gs1@Hpb@EN) , unless the application is  – > > > > > > (a) lodged with the Commissioner within 5 years after the date on which the amount was paid; or > > > > > > > (b) 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.