Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16J (Repealed by 101 of 2006)   Claims  

(1)    
A person may make a claim in accordance with the next succeeding subsection in respect of a rebate year or any of the three years next succeeding the last rebate year.

(2)    
The claim shall be:

(a) in accordance with a form determined by the Commissioner;

(b) accompanied by such documents and declarations (including declarations made by or on behalf of the person making the claim) as are indicated on the form; and

(c) lodged with the Commissioner within one year after the end of the year in respect of which it is made, or within such further time as the Commissioner allows.