Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:12_4
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 12 cl 4
Character Range: 295273–295776

4  Subsection 8AAZLG(1)
Repeal the subsection, substitute:

 (1) The Commissioner may retain an amount that he or she otherwise would have to refund to an entity under section 8AAZLF, if the entity has not given the Commissioner a notification:
 (a) that affects or may affect the amount that the Commissioner refunds to the entity; and
 (b) that the entity is required to give the Commissioner under any of the BAS provisions (as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997).