S 67-100 repealed by No 8 of 2019, s 3 and Sch 8 item 47, effective 1 April 2019. S 67-100 formerly read:
SECTION 67-100 Notices of total of tax offset refunds
67-100(1)
The Commissioner may at any time give you a notice specifying:
(a)
the amount the Commissioner has ascertained as being the total of your tax offset refunds for the 2012-13 income year; or
(b)
that the Commissioner has ascertained that you can get no such refunds for the 2012-13 income year.
Note:
The total of your tax offset refunds for later income years is included in your assessment for those years: see Part
IV
of the
Income Tax Assessment Act 1936
.
History
S 67-100(1) amended by No 88 of 2013, s 3 and Sch 5 item 21, applicable to assessments made on or after 1 July 2013 for the 2013-14 income year or later income years.
67-100(2)
The notice may be included in any notice the Commissioner gives to you, including a notice of assessment.
67-100(3)
The Commissioner may give you the notice electronically if you are required to lodge, or have lodged, your income tax return for the income year electronically.
S 67-100 inserted by No 88 of 2013, s 3 and Sch 5 item 10, effective 29 June 2013.