Pay-roll Tax Rebate Act 2012

The following provisions of the Taxation Administration Act 2003 apply, as described, in relation to the administration and enforcement of this Act as if this Act were, for that purpose, specified as a taxation Act in section 3(1) of that Act —

Part 4 applies, as limited by subsection (2), in relation to a decision under this Act as if —

the decision were a decision referred to in section 34(1)(b) of that Act; and

a person liable to repay an overpaid amount under section 9 of this Act were a taxpayer;

Part 5 Division 1 and Part 6 Division 1 apply as if —

an overpaid amount under section 9 of this Act were tax; and

a person liable to repay an overpaid amount under section 9 of this Act were a taxpayer.

An objection to or review of a decision under this Act cannot be made or sought under the Taxation Administration Act 2003 Part 4 if the objection or review relies upon objecting to or seeking the review of an assessment of pay‑roll tax.

The Pay‑roll Tax Assessment Act 2002 section 43 applies in relation to this Act as if this Act were a pay‑roll tax Act as defined in the Glossary to that Act.