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