Document ID: chunk:federal_register_of_legislation:C2012A00075:clause:7_8aazlga:p2
Version: federal_register_of_legislation:C2012A00075
Segment Type: clause
Provision Reference: sch 7 cl 8AAZLGA (pt 2/2)
Character Range: 43371–45448

the entity; or
 (b) in any other case—the 30th day after the entity gives to the Commissioner the notification mentioned in subsection (1) of this section.
Note: Under Part 2A of the regulations, documents may be served on a person using the person's preferred address for service.
 (4) In informing the entity that the amount is retained, the Commissioner may request information that he or she is aware will be required for the purposes of verifying the notified information.

How long the amount may be retained
 (5) The Commissioner may retain the amount under this section only until:
 (a) if paragraph (1)(a) applies—it would no longer be reasonable to require verification of the information; or
 (b) if the Commissioner fails to inform the entity, in accordance with subsection (3), that he or she has retained the amount under this section—the end of the day after the time by which, under that subsection, the Commissioner is required to inform the entity; or
 (c) in any case—there is a change to how much the Commissioner is required to refund, as a result of:
 (i) the Commissioner amending an assessment relating to the amount; or
 (ii) the Commissioner making or amending an assessment, under Division 105 in Schedule 1, relating to the amount;
whichever happens first.

Objecting to the decision to retain the amount
 (6) The entity may object to a decision of the Commissioner to retain the amount under this section in the manner set out in Part IVC, if the entity is dissatisfied with the decision.
Note: Interest on the amount may be payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983.
 (7) Before the end of the 7 days after the start of the period during which, under section 14ZW, the entity may object to the decision, the Commissioner must notify the entity, in writing, that the entity may object to the decision.
Note: For the start of the period for objecting to the decision, see paragraph 14ZW(1)(aac) and subsection 14ZW(4).
 (8) A failure to comply with subsection (7) does not affect the validity of the decision.