• What happens if your refund is released or an assessment or amended assessment is made while we are still considering your objection to our decision to retain the refund?

    Regardless of whether we release your refund or issue an assessment or amended assessment, we will send a letter to you informing you that your objection has been finalised.

    Under subsection 14ZY(1), there is no objection because you can no longer be dissatisfied with our decision to retain an amount as we have either:

    • refunded it
    • made an assessment.

    If you are dissatisfied with the assessment or amended assessment, you are entitled to object to it. Refer to Correct a mistake or dispute a decision - home.

      Last modified: 29 Jan 2013QC 28291