94Refund of amount

### 94 Refund of amount > [*\[Section 94 Amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC13@EN) [*\[Section 94 Substituted by No. 6 of 2002, Sched. 2, Applied:30 May 2002\]*](/view/html/inforce/2002-05-30/act-2002-006#JS2@Ja2@GC8@EN) > > > (1)  [*\[Section 94 Subsection (1) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016\]*](/view/html/inforce/2016-10-31/act-2016-043#GS28@Hpa@EN) If a taxpayer's objection to an assessment is allowed in whole or in part, the decision of the Commissioner is not affirmed on review or a taxpayer's review or appeal is upheld, the Commissioner must – > > > > > > (a) [*\[Section 94 Subsection (1) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016\]*](/view/html/inforce/2016-10-31/act-2016-043#GS28@Hpb@EN) refund any amount paid in excess of a requirement for payment; or > > > > > > > (b) [*\[Section 94 Subsection (1) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016\]*](/view/html/inforce/2016-10-31/act-2016-043#GS28@Hpb@EN) apply the amount paid in excess of a requirement for payment 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 amount paid in excess that is not so applied. > > > (2)  [*\[Section 94 Subsection (2) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016\]*](/view/html/inforce/2016-10-31/act-2016-043#GS28@Hpc@EN) [*\[Section 94 Subsection (2) amended by No. 60 of 2002, s. 36, Applied:19 Dec 2002\]*](/view/html/inforce/2002-12-19/act-2002-060#GS36@EN) If a taxpayer's objection to a decision other than an assessment is allowed in whole or in part, the decision of the Commissioner is not affirmed on review or a taxpayer's review or appeal is upheld, the Commissioner must – > > > > > > (a) [*\[Section 94 Subsection (2) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016\]*](/view/html/inforce/2016-10-31/act-2016-043#GS28@Hpd@EN) refund any amount paid in the relevant period in excess of a requirement for payment; or > > > > > > > (b) [*\[Section 94 Subsection (2) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016\]*](/view/html/inforce/2016-10-31/act-2016-043#GS28@Hpd@EN) apply the amount paid in the relevant period in excess of a requirement for payment 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 amount paid in excess that is not so applied. > > > (3)  [*\[Section 94 Subsection (3) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016\]*](/view/html/inforce/2016-10-31/act-2016-043#GS28@Hpe@EN) A relevant period for the purpose of [subsection (2)](#GS94@Gs2@EN) is a period of 5 years immediately preceding the earlier of the following: > > > > > > (a) the date of the decision; > > > > > > > (b) if the decision was made in response to a written request from the taxpayer that included a description of the facts and circumstances on which the request was based, the date of the request for the decision.