Document ID: chunk:federal_register_of_legislation:C2024C00851:section:146h
Version: federal_register_of_legislation:C2024C00851
Segment Type: section
Provision Reference: s 146H
Character Range: 419869–420856

146H  Registrar may refuse to accept election
 (1) The Registrar may refuse to accept the parent's election if the Registrar is satisfied that the amount the parent estimated under subsection 146G(1) is likely to be less than the actual amount that would be the parent's adjusted taxable income for that 12 month period.
Note: If the Registrar refuses to accept the election, he or she may refuse to vary the provisional notional assessment under subsection 146C(3).
 (2) In making the decision as to whether to refuse the election, the Registrar:
 (a) may act on the basis of information that the Registrar has received or obtained as to the financial circumstances of the parent; and
 (b) may, but is not required to, conduct an inquiry into the matter.
 (3) Except for the purposes of Parts VII, VIIA and VIII of the Registration and Collection Act (dealing with objections and appeals), if the Registrar refuses to accept an election, the election is taken never to have been made.