Document ID: chunk:federal_register_of_legislation:C2019A00014:clause:1_7
Version: federal_register_of_legislation:C2019A00014
Segment Type: clause
Provision Reference: sch 1 cl 7
Character Range: 5454–6858

7  Subsection 80QA(1)
Repeal the subsection, substitute:
 (1AA) This section applies in relation to a person who has paid an amount on account of the registration charge payable in relation to a registration year under any of the following:
 (a) subparagraph 80F(d)(i) or (ii);
 (b) subparagraph 80KA(1)(e)(i) or (ii);
 (c) subparagraph 80KB(2)(c)(i) or (ii).
 (1) The Director must, on the basis of any relevant information that is available to the Director, issue an assessment of registration charge payable by a person in relation to the registration year.
 (1A) The assessment must be in writing and set out the following:
 (a) if registration charge is payable by the person in relation to the year—the amount of charge so payable;
 (b) if registration charge is not payable by the person in relation to the year—a statement to that effect;
 (c) if registration charge is payable by the person in relation to the year but the person is entitled to be repaid the charge under subsection 80P(3)—the amount of the charge so payable and the amount of the repayment.
 (1B) If the Director is satisfied that further information is required to issue the assessment, he or she may, by written notice given to the person, require the person to:
 (a) provide the further information; and
 (b) do so within a period specified in the notice (which must be at least 28 days after the day the notice is given).