Commonwealth Numbered Acts

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A NEW TAX SYSTEM (BONUSES FOR OLDER AUSTRALIANS) ACT 1999 - SECT 43

Grant of proper claim
(1)
The Commissioner must determine that a proper claim is to be granted if the Commissioner is satisfied that the ATO client is qualified for a bonus payment under this Part.

(2)
The Commissioner must give written notice of the determination to the ATO client. The notice must:

(a)
state that he or she is qualified for a bonus payment; and

(b)
specify the qualifying year or qualifying years in respect of which he or she is so qualified; and

(c)
specify the amount of the bonus payment and how it was worked out; and

(d)
state that he or she may object against the determination in the manner set out in Part IVC of the Taxation Administration Act 1953 .



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