Finality of assessments: refund claims limited to refunds for wrongly paid or excess tax, not re litigation of settled assessments. Clause 436 prevents an assessee, in refund claims, from questioning or seeking review of any assessment or matter that has become final and conclusive; ... Summary
Finality of assessments: refund claims limited to refunds for wrongly paid or excess tax, not re litigation of settled assessments.
Clause 436 prevents an assessee, in refund claims, from questioning or seeking review of any assessment or matter that has become final and conclusive; relief in such claims is limited to refund of tax wrongly paid or paid in excess and the provision must be read with appeal, rectification and revision mechanisms to avoid undermining corrective powers elsewhere in the statute.
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TaxTMI 
TaxTMI 
