NTIn ForceAct
Taxation Administration Act 2007
31Refunds only made under this Part
Start here
Get a plain-English read of 31
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2007.
31 Refunds only made under this Part (1) A person is not entitled to recover any amount paid, or purportedly paid, under a taxation law except under this Part. (2) Subsection (1) applies whether or not the amount was paid under a mistake of law or fact.