What happens if Commissioner refuses a refund?
21 What happens if Commissioner refuses a refund?
If—
a taxpayer has lodged an application for the refund of an amount in accordance with section 19; and
within the period of 3 months after the application was lodged—
the Commissioner has not—
refunded the amount; or
S. 21 (1)(b)(i)(B) amended by No. 40/2016 s. 51(a).
applied the amount in accordance with section 20A(1); or
S. 21 (1)(b)(i)(C) amended by No. 40/2016 s. 51(b).
refunded part of the amount and applied the remainder in accordance with section 20A(4); or
the Commissioner has, in writing given to the taxpayer within that period, refused to make a refund—
the taxpayer, within 3 months after the end of that period or after that refusal, whichever first occurs, may bring proceedings for the recovery of the amount or, if the Commissioner has refunded or applied part, the remainder of the amount.
Subsection (1) applies whether or not the period for bringing proceedings for the refund or recovery of the amount prescribed by section 20A(1) of the Limitation of Actions Act 1958 has expired.
This Act’s bill:Second reading speech
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