STATE TAXATION AND OTHER ACTS AMENDMENT ACT 2016 (NO. 40 OF 2016) - SECT 51 What happens if Commissioner refuses a refund?
STATE TAXATION AND OTHER ACTS AMENDMENT ACT 2016 (NO. 40 OF 2016) - SECT 51
What happens if Commissioner refuses a refund?In section 21(1)(b)(i) of the Taxation Administration Act 1997 —
(a) in sub-subparagraph (B), for " section 20(d)(i)" substitute "section 20A(1)";
(b) in sub-subparagraph (C), for " section 20(d)(i)" substitute "section 20A(4)".