Australian Capital Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 1999 - SECT 19A

    (1)     If a taxpayer claims to be entitled to a refund of tax paid under a tax law, the taxpayer may apply to the commissioner for a refund.

Note     If a form is approved under s 139C for this provision, the form must be used.

    (2)     The application must be made within 5 years after the tax was paid.

    (3)     This section does not affect the operation of any other provision of a tax law that authorises or requires a refund of tax paid.