Data-matching Program (Assistance and Tax) Act 1990

PART 2 - DATA-MATCHING  

SECTION 9   LENGTH OF DATA MATCHING CYCLE  

9(1)   [Completion of cycle]  

A data matching cycle is to be completed no later than 2 months after it began.

9(2)   [Completion of payment matching]  

Step 5 in a data matching cycle is to be completed no later than 7 days after it began.

9(2A)   [Interruption of cycle]  

The following times do not count for the purposes of subsection (2):

(a) any time during which the cycle is interrupted by a computer malfunction;

(b) any time during which the cycle is interrupted by industrial action.

9(3)   [Notification of results]  

Step 6 in a data matching cycle is to be completed within 7 days after the completion of Step 5.