No refund of tax collected where an earlier provision would have prevented collection, limiting post-enactment repayment claims. Section 134 establishes a prohibition on refund of tax collected that would not have been collectible had the prior provision been in force during the ... Summary
No refund of tax collected where an earlier provision would have prevented collection, limiting post-enactment repayment claims.
Section 134 establishes a prohibition on refund of tax collected that would not have been collectible had the prior provision been in force during the relevant period, and states that the prohibition is brought into force by the applicable commencement notification.
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