Victorian Current Acts Victorian Current ActsS. 19(1) amended by No. 26/2007 s. 105(c).
(1) If a taxpayer claims to be entitled to receive a refund of or to recover tax paid or purportedly paid under a taxation law, the taxpayer must lodge with the Commissioner within 5 years after the payment was made an application for the refund of the payment.
(2) An application for a refund cannot be made 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.
S. 19(2A) inserted by No. 88/2005 s. 109, amended by No. 23/2010 s. 24(1), substituted by No. 52/2021 s. 85.
(2A) Subsection (2) does not apply to an application for—
(a) a refund of tax paid or purportedly paid under the Land Tax Act 2005 ; or
(b) a refund of a contribution paid or purportedly paid under Part 9B of the Planning and Environment Act 1987 ; or
(c) a refund, in the circumstances referred to in section 38(2) of the Windfall Gains Tax Act 2021 , of tax and interest paid or purportedly paid under that Act.
(3) An application under subsection (1) must be in a form approved by the Commissioner.
S. 20 amended by No. 23/2010 s. 24(2) (ILA s. 39B(1)), substituted by No. 26/2015 s. 39.