Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (BONUSES FOR OLDER AUSTRALIANS) ACT 1999 - SECT 48

Commissioner may initiate review in other circumstances
(1)
If the Commissioner is satisfied, at any time after making a determination under section 43 in relation to an ATO client, that the ATO client:

(a)
was entitled to a lesser bonus payment than under the determination; or

(b)
was not entitled to any bonus payment;

(otherwise than where section 47 applies) the Commissioner must:

(c)
in a paragraph (a) case—vary the determination to reflect the correct entitlement; or

(d)
in a paragraph (b) case—revoke the determination and make a determination under section 44 in relation to the ATO client.

Note: Any part of a bonus payment to which the ATO client is not entitled is recoverable as a debt due to the Commonwealth: see section 51.

(2)
The Commissioner must give written notice of any variation of a determination under section 43 to the ATO client. The notice must:

(a)
state the amount of the lesser bonus payment to which he or she is now entitled; and

(b)
state the reasons for the Commissioner varying the determination; and

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

Note: In a case where the Commissioner revokes the determination and makes a new determination under section 44, the Commissioner must give notice of the reasons etc. for this under that section.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback