s 36
In forceRefunds made only under this division
Part 4Payments and refunds of tax and other amounts
Division 2Refunds of tax and other amounts and particular payments to taxpayers
36 Refunds made only under this division
(1)
A person is not entitled to a refund of any amount paid, or purportedly paid, under a tax law other than under this division.
(2)
No cause of action, right or remedy is available at common law for the refund or recovery of any amount paid or purportedly paid under a tax law.
(3)
To remove any doubt, it is declared that subsection (2) does not affect a person’s right to seek judicial review under the Judicial Review Act 1991 to the extent permitted under this Act.
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