299
CurrentRefunds
Part 17Repeal and transitional provisions
Division 1Transitional provisions for SL No. 119 of 2018
299 Refunds
(1)
This section applies if, immediately before the commencement—
(a)
an obligation to pay a refund had arisen under an expired provision; and
(b)
the refund had not been paid.
(2)
The obligation to pay the refund is taken to have arisen under the corresponding provision for the expired provision.
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