Queensland Consolidated Acts

PAYROLL TAX ACT 1971 - SECT 43

(1) This section applies if the DGE's periodic liability amount for a final period is greater than the DGE's final payroll tax amount for the period.

(2) The DGE is entitled to a refund of the amount (the final refund amount) of the difference between the periodic liability amount and the final payroll tax amount.

(3) Subsection (2) is subject to section 83.

(4) However, the DGE is not entitled to a refund of the amount more than 5 years after the making of the assessment of the DGE's final liability for the period.

(5) This section does not apply in relation to a reassessment of the DGE's final liability.

Note—

Entitlement to refunds on reassessments is provided for in the Administration Act, part 4, division 2.