A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 12 Civil penalties
Taxation Administration Act 1953
4 Subsection 8AAZLG(1)
Repeal the subsection, substitute:
(1) The Commissioner may retain an amount that he or she otherwise would have to refund to an entity under section 8AAZLF, if the entity has not given the Commissioner a notification:
(a) that affects or may affect the amount that the Commissioner refunds to the entity; and
(b) that the entity is required to give the Commissioner under any of the BAS provisions (as defined in subsection 995-1(1) of the Income Tax Assessment Act 1997).
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