19A
In forceApplication for refund
Part 4Refunds of tax
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.
This Act’s bill:Explanatory statementSecond reading speech
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