Claim for refund must be made by furnishing a return; limitation periods vary by assessment year affecting refund eligibility. Every claim for refund must be made by furnishing a return in accordance with section 139. Subsection (2) has been amended repeatedly; historical ... Summary
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Claim for refund must be made by furnishing a return; limitation periods vary by assessment year affecting refund eligibility.
Every claim for refund must be made by furnishing a return in accordance with section 139. Subsection (2) has been amended repeatedly; historical formulations imposed graduated limitation periods measured from the last day of the relevant assessment year, including a specific one year limitation for claims in respect of fringe benefits assessable from the assessment year commencing 1 April 2006.
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