Document ID: chunk:federal_register_of_legislation:C2014C00672:clause:5_10:p2
Version: federal_register_of_legislation:C2014C00672
Segment Type: clause
Provision Reference: sch 5 cl 10 (pt 2/3)
Character Range: 52440–55063

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 against the assessment under paragraph 14ZW(1)(aa) of the Taxation Administration Act 1953; or
 (ii) otherwise—2 years after the end of the income year; or
 (iii) in any case—such further period as the Commissioner allows.
 (3) The Commissioner is treated, for the purposes of section 67‑135, as having given you, on the 60th day after you make the request, a notice specifying that the Commissioner has ascertained that you can get no tax offset refunds for the income year, if the Commissioner has not complied with the request by that 60th day.

67‑115  Effect of notices
 (1) Your entitlement to a tax offset refund, and the time by which the refund must be applied in accordance with Divisions 3 and 3A of Part IIB of the Taxation Administration Act 1953, do not depend on, and are not in any way affected by, the giving of a notice under this Subdivision.
 (2) An ascertainment mentioned in subsection 67‑100(1) is not an assessment for the purposes of the income tax law.

Amending notices

67‑120  Amendment of notices
  The Commissioner may amend a notice at any time. An amended notice is a notice for all purposes of this Subdivision.

Validity of notices, evidence and review

67‑125  Validity of notices
  The validity of a notice is not affected by non‑compliance with the provisions of this Act or of any other taxation law.

67‑130  Evidence
 (1) The production of:
 (a) a notice given under this Subdivision; or
 (b) a document under the hand of the Commissioner, a Second Commissioner, or a Deputy Commissioner, purporting to be a copy of a notice given under this Subdivision;
is, except in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the notice, conclusive evidence that the notice was given and of the particulars in it.
 (2) The production of a document under the hand of the Commissioner, a Second Commissioner, or a Deputy Commissioner, purporting to be a copy of or extract from a notice given under this Subdivision is evidence of the matters set out in the document to the same extent as the original would have been evidence of those matters.

67‑135  Review of notices
 (1) You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a notice given to you under this Subdivision if you are dissatisfied with the notice.
 (2) Section 14ZV of the Taxation Administration Act 1953 applies