TASIn ForceAct
Taxation Administration Act 1997
33Application of certain sections
Start here
Get a plain-English read of 33
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1997.
### 33 Application of certain sections
> [Sections 31](#GS31@EN) and [32](#GS32@EN) 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)](#GS32@Gs1@Hpb@Hqii@EN) , 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.