Right to apply for refund
17C Right to apply for refund
A person may make application for a refund of an amount that has been overpaid by the person under this Division.
An application for a refund cannot be made under this section more than
5 years after the person made the payment to the Commissioner in respect of which the refund is sought.
A determination under this section as to whether there has been an overpayment, or as to the amount of an overpayment, is to be made in accordance with the legal interpretations and assessment practices generally applied by the Commissioner in relation to matters of the kind in question at the time the person made the payment in respect of which the refund is sought except to the extent that any departure from those interpretations and practices is required by legislative change made after the payment.
If the result of determination of an application under this section is that the applicant has made an overpayment, the Commissioner must, subject to the other provisions of this Subdivision, refund the amount overpaid.
This Act’s bill:Second reading speech
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