Refunds
      Sections: 
      s19 of the TAA  
    
    Circumstances/Transactions:
You can claim a duty refund up to 5 years after the date of the overpayments (except where an assessment notice has been previously issued for the tax payment in question).
Evidence:
Submit Duties refund smart form
Lodge documents after settlement directly with the State Revenue Office
Last modified: 31 October 2025