Commonwealth Numbered Acts

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986No. 48, 1986 - SECT 189

189. Section 12C of the Principal Act is amended by adding at the end the
following sub-section:

"(3) Where a person makes a claim in writing for a refund or other payment
under a Sales Tax Assessment Act and the Commissioner is satisfied that-

   (a)  part only of the amount claimed is refundable or payable; or

   (b)  no part of the amount claimed is refundable or payable, the
        Commissioner shall cause notice in writing of the decision to be
        served on the person.".