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RM 4: Overpayment on amended assessment
or “Getting a refund if you've paid too much tax after your assessment changes”
You could also call this:

“Tax overpayments based on income statements: old rule no longer applies”

This part of the law, called ‘Overpayment on income statements’, used to be part of the Income Tax Act 2007. It was about what happens when you pay too much tax based on your income statement. However, this rule no longer exists. On 1 April 2019, it was removed from the law. The government made this change as part of updating the tax system. If you want to know more about why this change happened, you can look at section 266 of the Taxation Act 2019.

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Next up: RM 6: Refunds after 4-year period ends

or “Rule for getting tax refunds after 4 years has been removed”
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Part R General collection rules
Refunds

RM 5Overpayment on income statements (Repealed)

    Notes
    • Section RM 5: repealed, on , by section 266 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).