Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 115

    (1)     If—

        (a)     a taxpayer's objection to an assessment is allowed in whole or in part; or

        (b)     a taxpayer's review or appeal in respect of an assessment is upheld—

the Commissioner must refund any amount paid under the assessment that is in excess of a requirement for payment under the relevant taxation law.

S. 115(1A) inserted by No. 84/2006 s. 18(3), amended by No. 52/2021 s. 93.

    (1A)     If—

        (a)     a taxpayer's objection under Part III of the Valuation of Land Act 1960 to a valuation is allowed in whole or part; or

        (b)     a taxpayer's review or appeal under Part III of the Valuation of Land Act 1960 in respect of a valuation is upheld—

the Commissioner must refund any amount paid under an assessment of land tax or windfall gains tax that is in excess of a requirement for payment under the Land Tax Act 2005 or the Windfall Gains Tax Act 2021 (as the case requires).

    (2)     If—

        (a)     a taxpayer's objection to a decision other than an assessment is allowed in whole or in part; or

        (b)     a taxpayer's review or appeal in respect of a decision other than an assessment is upheld—

the Commissioner must refund any amount paid in the relevant period in excess of a requirement for payment under the relevant taxation law.

S. 115(3) amended by No. 26/2007 s. 105(d).

    (3)     In subsection (2), the relevant period is the period of 5 years immediately preceding the earlier of—

        (a)     the date of the decision;

        (b)     if the decision was made in response to a written request from the taxpayer that included a description of the facts and circumstances on which the request was based—the date of the request for the decision.

S. 115(4) inserted by No. 26/2015 s. 40.

    (4)     Section 20A applies in respect of a refund under this section as if it were a refund under section 20.

S. 116 amended by No. 10/2001 s. 12, substituted by No. 26/2015 s. 41.