Document ID: chunk:federal_register_of_legislation:C2014C00672:clause:5_10:p1
Version: federal_register_of_legislation:C2014C00672
Segment Type: clause
Provision Reference: sch 5 cl 10 (pt 1/3)
Character Range: 50022–52652

10  At the end of Part 2‑20
Add:

Division 67—Refundable tax offset rules

Table of Subdivisions
67‑L Notices of totals of tax offset refunds for 2012‑13 income year

Subdivision 67‑L—Notices of totals of tax offset refunds for 2012‑13 income year

Table of sections

Giving notices
67‑100 Notices of total of tax offset refunds
67‑105 Deemed notices
67‑110 Requests for notices
67‑115 Effect of notices

Amending notices
67‑120 Amendment of notices

Validity of notices, evidence and review
67‑125 Validity of notices
67‑130 Evidence
67‑135 Review of notices

Giving notices

67‑100  Notices of total of tax offset refunds
 (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.
 (2) The notice may be included in any notice the Commissioner gives to you, including a notice of assessment.
 (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.

67‑105  Deemed notices
 (1) This section applies if:
 (a) an entity is a self‑assessment entity for the 2012‑13 income year; and
 (b) the entity lodges its income tax return for the 2012‑13 income year at a particular time; and
 (c) just before that time, the Commissioner has not already given the entity a notice under section 67‑100.
 (2) The Commissioner is taken:
 (a) to have ascertained, in accordance with what the entity specified in the return:
 (i) an amount as being the total of the entity's tax offset refunds for the income year; or
 (ii) that the entity can get no such refunds for the income year; and
 (b) to have given the entity a notice to that effect under section 67‑100 on the day on which the entity lodges the return.

67‑110  Requests for notices
 (1) You may request the Commissioner in the approved form to give you a notice under this Subdivision.
 (2) The Commissioner must comply with the request if:
 (a) the Commissioner has not already given you a notice under this Subdivision; and
 (b) you make the request on or after:
 (i) the day you lodge your income tax return for the income year; or
 (ii) if you were not required to lodge an income tax return for the income year—the day after the end of the income year; and
 (c) you make the request before the end of:
 (i) if the Commissioner has given or gives you a notice of assessment for the income year—the period within which you may object