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Taxation Administration Act 1999
19AApplication for refund
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19A Application for refund (1) If a taxpayer claims to be entitled to a refund of tax paid under a tax law, the taxpayer may apply to the commissioner for a refund. (2) The application must be made within 5 years after the tax was paid. (3) This section does not affect the operation of any other provision of a tax law that authorises or requires a refund of tax paid.