• When can we retain a refund?

    We may retain an amount under section 8AAZLGA only if you have lodged an activity statement or other return and either:

    • it would be reasonable to require verification of the information contained in the activity statement or other return and the verification relates to the amount that we would have to refund
    • you have asked us to retain the amount for verification and you have not withdrawn that request.

    The test of reasonableness is an objective test and there are particular factors that the Commissioner must consider for the purposes of this test.

      Last modified: 29 Jan 2013QC 28291