Document ID: chunk:federal_register_of_legislation:C2005C00272:clause:1_26
Version: federal_register_of_legislation:C2005C00272
Segment Type: clause
Provision Reference: sch 1 cl 26
Character Range: 18411–19062

26  After subsection 42(2)
Insert:

 (2A) If the Commissioner is satisfied that the person has failed to comply with a requirement under subsection (2):
 (a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
 (b) if the Commissioner does so, the Commissioner must not make an assessment in relation to any existing or new claim by the person for an entitlement to a grant or benefit until the person complies with the requirement.

Note: Failing to comply with a notice can also be an offence against section 8C of the Taxation Administration Act 1953.