•   An individual's account will be frozen for 14 days after a deposit is credited to the account.

•   The delay gives the depositor a chance to apply for a refund of the deposit.

•   If the depositor applies for a refund of the deposit, the 14 - day period will be extended until the application is finalised.

•   Accounts will be frozen for 14 days after a shortfall component is credited to the account.

•   The delay gives the Commissioner of Taxation a chance to correct mistakes.