s 188
In forceProceedings not yet started
Part 13Repeal, savings and transitional provisions
Division 12Transitional provisions for Revenue Legislation Amendment Act 2023
188 Proceedings not yet started
(1)
This section applies if—
(a)
immediately before the commencement, a person could have started a proceeding involving a cause of action, right or remedy at common law for the refund or recovery of an amount paid or purportedly paid under a tax law; and
(b)
on the commencement, the person has not started the proceeding.
(2)
Section 36(2) extinguishes the cause of action, right or remedy and the proceeding may not be started.
(3)
This section applies despite the Acts Interpretation Act 1954, section 20.
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