33
CurrentApplication of certain sections
Part 4Refunds of tax
33 Application of certain sections
Sections 31 and 32 apply in respect of proceedings for the refund or recovery of tax paid or purportedly paid as if –
a reference to the Commissioner in those sections, except in section 32(1)(b)(ii), were a reference to the court; and a reference to the making of a refund in those sections were a reference to the making of an order or decision that a refund be made.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.