Refund of amount
115 Refund of amount
If—
a taxpayer's objection to an assessment is allowed in whole or in part; or
a taxpayer's review or appeal in respect of an assessment is upheld—
the Commissioner must refund any amount paid under the assessment that is in excess of a requirement for payment under the relevant taxation law.
S. 115(1A) inserted by No. 84/2006 s. 18(3), amended by Nos 52/2021 s. 93, 16/2024 s. 54.
If—
a taxpayer's objection under Part III of the Valuation of Land Act 1960 to a valuation is allowed in whole or part; or
a taxpayer's review or appeal under Part III of the Valuation of Land Act 1960 in respect of a valuation is upheld—
the Commissioner must refund any amount paid under an assessment of land tax, commercial and industrial property tax or windfall gains tax that is in excess of a requirement for payment under the Land Tax Act 2005, the Commercial and Industrial Property Tax Reform Act 2024 or the Windfall Gains Tax Act 2021 (as the case requires).
If—
a taxpayer's objection to a decision other than an assessment is allowed in whole or in part; or
a taxpayer's review or appeal in respect of a decision other than an assessment is upheld—
the Commissioner must refund any amount paid in the relevant period in excess of a requirement for payment under the relevant taxation law.
S. 115(3) amended by No. 26/2007 s. 105(d).
In subsection (2), the relevant period is the period of 5 years immediately preceding the earlier of—
the date of the decision;
if the decision was made in response to a written request from the taxpayer that included a description of the facts and circumstances on which the request was based—the date of the request for the decision.
S. 115(4) inserted by No. 26/2015 s. 40.
Section 20A applies in respect of a refund under this section as if it were a refund under section 20.
S. 116 amended by No. 10/2001 s. 12, substituted by No. 26/2015 s. 41.
This Act’s bill:Second reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.