If the Commissioner receives a request in accordance with section 68A , the Commissioner must, as soon as practicable,—a) determine whether a Commissioner over-deduction was made; andb) notify the borrower in writing if the Commissioner determines that a Commissioner over-deduction was not made.
History: Section 68B: inserted, on 14 May 2016, by section 9 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).