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Taxation Administration Act 1997
33Application of certain sections
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33 Application of certain sections
Sections 31 and 32 apply in respect of proceedings for the refund or recovery of tax paid or purportedly paid as if –
(a) a reference to the Commissioner in those sections, except in section 32(1)(b)(ii) , were a reference to the court; and
(b) a reference to the making of a refund in those sections were a reference to the making of an order or decision that a refund be made.