Are we required to inform you if we retain a refund?

Yes. If we exercise our discretion under section 8AAZLGA to retain an amount, we must inform you of this decision.

The obligation to inform you applies if we consider it reasonable to require verification of information contained in the relevant return. It also applies if you have asked us to retain an amount for verification and we decide to retain the amount.

    Last modified: 29 Jan 2013QC 28291