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SALES TAX LAWS AMENDMENT ACT 1985 No. 47, 1985 - SECT 58
No refund of overpayment after 3 years
58. Section 12C of the Principal Act is amended-
(a) by inserting after paragraph (2) (c) the following paragraph:
"(ca) sub-section 26 (3A) of the Sales Tax Assessment Act (No. 1) 1930, or
that sub-section as applied by any other Sales Tax Assessment Act;";
(b) by inserting in paragraph (2) (f) ", (2B)" after "(2)";
(c) by inserting after paragraph (2) (h) the following paragraph:
"(ha) sub-section 11 (1B) of the Sales Tax Assessment Act (No. 9) 1930;";
(d) by omitting from the end of paragraph (2) (i) "or"; and
(e) by inserting after paragraph (2) (i) the following paragraphs:
"(ia) sub-section 11 (2) of the Sales Tax Assessment Act (No. 10) 1985 to the
extent that a refund shall be made under that sub-section in pursuance of an
amount being refunded or refundable under any provision referred to in
paragraph (c), (d), (e), (f), (g), (h), (ha) or (i);
"(ib) sub-section 11 (3) of the Sales Tax Assessment Act (No. 10) 1985; or".
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