Entitlement to annual refund amount
35 Entitlement to annual refund amount
This section applies if the DGE’s periodic liability for periodic return periods in the designated period for the DGE in a financial year is greater than the DGE’s annual payroll tax amount for the year.
The DGE is entitled to a refund of the amount (the annual refund amount) of the difference between the periodic liability and the annual payroll tax amount.
Subsection (2) is subject to section 83.
However, the DGE is not entitled to a refund of the amount more than 5 years after the making of the assessment of the DGE’s annual liability for the year.
This section does not apply in relation to a reassessment of the DGE’s annual liability.
Note—
Entitlement to refunds on reassessments is provided for in the Administration Act, part 4, division 2.
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