85
In forceEntitlement to a refund
Part 6Miscellaneous
Division 1Refund provisions
85 Entitlement to a refund
(1)
An employer is not entitled to a refund of an amount of payroll tax paid, or purportedly paid, by the employer other than under—
(a)
section 31, 35, 39 or 43; or
(b)
the Administration Act, part 4, division 2.
(2)
An employer is not entitled to a refund of an amount of the mental health levy paid, or purportedly paid, by the employer other than under—
(a)
section 43K or 43O; or
(b)
the Administration Act, part 4, division 2.
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