Document ID: chunk:federal_register_of_legislation:C2021C00522:clause:23_21
Version: federal_register_of_legislation:C2021C00522
Segment Type: clause
Provision Reference: sch 23 cl 21
Character Range: 289751–290255

21  Section 12AF (paragraph (b) of the definition of RBA interest day)
Repeal the paragraph, substitute:
 (b) if, by the day applicable under paragraph (a), the person has not given the Commissioner a notification that:
 (i) is required for the refund under section 8AAZLG or 8AAZLGB (as the case requires) of the Taxation Administration Act 1953; and
 (ii)  that is accurate so far as it relates to the refund;
  the day on which that notification is given to the Commissioner;

Division 3—Application