Victorian Numbered Acts

STATE TAXATION ACTS AMENDMENT ACT 2015 (NO. 26 OF 2015) - SECT 42

After clause 17 of Schedule 1 to the Taxation Administration Act 1997 insert —

        "     18     Applications for refunds

Part 4, as in force immediately before the day on which Division 1 of Part 4 of the State Taxation Acts Amendment Act 2015 comes into operation, continues to apply on and after that day to an application made under section 19 before that day.

        19     Refunds following objections etc.

    (1)     This clause applies if—

        (a)     before the commencement day, a taxpayer lodges an objection under section 96; and

        (b)     on or after that day, the Commissioner is required to refund an amount under section 115 in respect of the objection or any review or appeal of the determination of the objection.

    (2)     Division 3 of Part 10, as in force immediately before that day, continues to apply on and after that day to the amount.

    (3)     In this clause—

"commencement day" means the day on which Division 1 of Part 4 of the State Taxation Acts Amendment Act 2015 came into operation.".