S 140W repealed by No 15 of 2007, s 3 and Sch 1 item 6, applicable to the 2007-2008 income year and later years. S 140W formerly read:
SECTION 140W NOTIFICATION OF DETERMINATIONS
140W(1)
Determination that benefit is in excess of a person's RBLs.
If the Commissioner makes a final determination or an interim determination that a benefit made in relation to a person is in excess of the person's RBLs, the Commissioner:
(a)
in any case
-
must give a copy of the determination, and a written statement setting out the basis on which the determination was made, to the person; and
(b)
in the case of an interim determination
-
must include with the material mentioned in paragraph (a) a notice:
(i)
stating that the person may, during the period specified in subsection
140X(2)
, apply to the Commissioner for an amendment of the interim determination; and
(ii)
stating what additional information the Commissioner needs in order to make a final determination and advising the person of the manner (as approved by the Commissioner) in which the person may provide that additional information; and
(iii)
if the additional information is, or includes, the person's tax file number
-
advising the person that, because the Commissioner has not been notified of the person's tax file number, the interim determination is to the effect that:
(A)
the whole of the RBL amount of the benefit is in excess of the person's RBLs; and
(B)
if the benefit is a rebatable superannuation pension or a rebatable ETP annuity
-
the rebatable proportion of the pension or annuity is 0.
140W(2)
Determination that benefit is not in excess of a person's RBLs.
Whenever the Commissioner makes a final determination or an interim determination to which subsection (1) does not apply, the Commissioner may, if the Commissioner thinks it desirable, give to the recipient of the benefit to which the determination relates the documents mentioned in paragraphs (1)(a) and (b).
S 140W inserted by No 208 of 1992.
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