Taxation Administration Act 2001

This section applies if—

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

on the commencement, the person has not started the proceeding.

Section 36(2) extinguishes the cause of action, right or remedy and the proceeding may not be started.

This section applies despite the Acts Interpretation Act 1954, section 20.