Document ID: chunk:federal_register_of_legislation:C2012C00706:clause:1_14:p11
Version: federal_register_of_legislation:C2012C00706
Segment Type: clause
Provision Reference: sch 1 cl 14 (pt 11/11)
Character Range: 41132–42731

2 years after first giving a notice of assessment to the individual for the income year mentioned in section 18‑125 or 18‑135; or
 (c) if the notice would:
 (i) in the case of a notice under section 18‑130—result in the individual being liable to pay no PAYG withholding non‑compliance tax, or a reduced amount of PAYG withholding non‑compliance tax; or
 (ii) in the case of a notice under section 18‑140—result in the Commissioner no longer being able to commence proceedings to recover PAYG withholding non‑compliance tax, or result in the Commissioner being able to commence proceedings to recover a reduced amount of PAYG withholding non‑compliance tax, from the individual; or
 (iii) in the case of a notice under section 18‑170 or 18‑175—increase the amount of a credit or entitle the individual to a credit;
  the Commissioner gives the notice no later than 4 years after first giving a notice of assessment to the individual for the income year mentioned in section 18‑125 or 18‑135; or
 (d) in any case—the Commissioner gives the notice:
 (i) to give effect to a decision on a review or appeal; or
 (ii) as a result of an objection made by the individual or pending a review or appeal.

18‑190  Review of decisions
  An individual to whom the Commissioner gives a notice under section 18‑140 in relation to an amount of *PAYG withholding non‑compliance tax may object, under Part IVC of this Act, against a decision of the Commissioner under section 18‑130, 18‑140, 18‑170 or 18‑175 in relation to the PAYG withholding non‑compliance tax if the individual is dissatisfied with the decision.