(6) For the purposes of subclause (5) and Sch. 1 cl. 13(6) section 96(1A), a failure by the Commissioner inserted by No. 10/2001 to refund tax within the period of 3 months after s. 16. the application for refund is lodged with the Commissioner is taken to be a refusal to refund the tax. (7) Section 115, as substituted by section 11 of the Sch. 1 cl. 13(7) inserted by State Taxation Acts (Further Miscellaneous No. 10/2001 Amendments) Act 2000, extends to— s. 16. (a) any assessment or decision made; and (b) any objection allowed, or review or appeal upheld— before the commencement of that section 11. (8) If— Sch. 1 cl. 13(8) inserted by No. 10/2001 (a) a taxpayer applied before 15 October s. 16. 1993 for a refund of an amount paid or purportedly paid under a taxation law; and (b) the Commissioner refused or failed to refund the amount; and (c) the taxpayer did not commence proceedings in any court for the refund or recovery of the amount before 14 November 2000— the taxpayer or any other person is not entitled, on or after 14 November 2000, to commence proceedings in any court for the refund or recovery of the amount or any part of it. (9) If— Sch. 1 cl. 13(9) inserted by No. 10/2001 (a) a taxpayer applied before 15 October 1993 s. 16. for a refund of an amount paid or purportedly paid under a taxation law; and (b) the Commissioner refused to refund the amount; and
Sch. 1 cl. 13(6) inserted by No. 10/2001 s. 16. (6) For the purposes of subclause (5) and section 96(1A), a failure by the Commissioner to refund tax within the period of 3 months after the application for refund is lodged with the Commissioner is taken to be a refusal to refund the tax. Sch. 1 cl. 13(7) inserted by No. 10/2001 s. 16. (7) Section 115, as substituted by section 11 of the State Taxation Acts (Further Miscellaneous Amendments) Act 2000, extends to— (a) any assessment or decision made; and (b) any objection allowed, or review or appeal upheld— before the commencement of that section 11. Sch. 1 cl. 13(8) inserted by No. 10/2001 s. 16. (8) If— (a) a taxpayer applied before 15 October 1993 for a refund of an amount paid or purportedly paid under a taxation law; and (b) the Commissioner refused or failed to refund the amount; and (c) the taxpayer did not commence proceedings in any court for the refund or recovery of the amount before 14 November 2000— the taxpayer or any other person is not entitled, on or after 14 November 2000, to commence proceedings in any court for the refund or recovery of the amount or any part of it. Sch. 1 cl. 13(9) inserted by No. 10/2001 s. 16. (9) If— (a) a taxpayer applied before 15 October 1993 for a refund of an amount paid or purportedly paid under a taxation law; and (b) the Commissioner refused to refund the amount; and
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