(1)  A taxpayer may apply to the Commissioner for the refund of any tax paid or purportedly paid if the taxpayer claims to be entitled to the refund or recovery of that tax.

(2)  A taxpayer may not apply for, and is not entitled to, a refund if the Commissioner has previously served a notice of assessment of the tax liability of the taxpayer in respect of the matter in respect of which the payment was made to the Commissioner.

(2A)  Subsection (2) does not apply in relation to a refund of tax paid under the Land Tax Act 2000 .

(3)  An application in relation to an amount –

(a) is to be in an approved form; and

(b) is to be –

(i) lodged with the Commissioner within 5 years after the date on which the amount was paid; or

(ii) if the amount is one of 2 or more amounts, to which the application relates, that were instalments paid under section 13 of the Land Tax Act 2000 in the same financial year and were not paid under an arrangement under section 59 of this Act – lodged with the Commissioner within 4 years after the most recent payment in relation to those amounts was made.