TASIn ForceAct
Taxation Administration Act 1997
29AAEffect on refund of change in interpretation
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### 29AA Effect on refund of change in interpretation
> [*\[Section 29AA Inserted by No. 47 of 2011, s. 30, Applied:25 Oct 2008\]*](/view/html/inforce/2008-10-25/act-2011-047#GS30@EN) If a person has paid, or purportedly paid, an amount of tax, the Commissioner cannot refund all or part of the amount based on a particular interpretation of the applicable law or a particular practice of the Commissioner that applied after the time at which it was paid, other than to give effect to a change in interpretation or practice brought about by a legislative change.