How long can we retain your refund?

We may retain an amount under section 8AAZLGA only until either:

  • if we have
    • informed you of the decision to retain an amount, it will no longer be reasonable to require verification of the information
    • failed to inform you before the required date, generally, the end of 14 or 30 days after lodgment of the relevant return (this is the period by which we must inform you of the decision to retain a refund), the end of the day after the 14th or 30th day.
  • if there is a change to how much we are required to refund as a result of making or amending an assessment, once verification activities have been completed.
    Last modified: 29 Jan 2013QC 28291