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TAXATION ADMINISTRATION ACT 2001 - SECT 37
Commissioner to refund tax and other amounts
37 Commissioner to refund tax and other amounts
(1) An entitlement to a refund of an amount paid under a tax law arises if—
(a) under a reassessment, a taxpayer’s liability for tax is decreased; or
(b) the amount paid by a person is more than the amount stated in any notice
as payable by the person under the tax law.
(2) Subject to sections 38 and 39
, the commissioner must refund the overpaid amount.
(3) However, the
commissioner must not make a refund under subsection (1) (b) more than 5 years
after the payment of the amount.
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