• How we inform you

    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.

    What date do we have to inform you by?

    We must inform you by the end of:

    • in the case of an RBA surplus - the RBA interest day, which is generally the 14th day after you have lodged the activity statement that gave rise to the RBA surplus
    • in the case of a credit - generally the 30th day after you lodged the return that gave rise to the entitlement to a refund.

    We refer to this as the notification period.

    See Timeframes for more information about how long we can retain your refund and when we have to notify you by.

    How do we inform you?

    We can inform you in a number of ways that we are retaining a refund under section 8AAZLGA, including by phone, email, post or text message.

    If we are unable to contact you by other means to inform you, we are considered to have satisfied our obligation by serving a letter that informs you to your preferred address for service in our records.

      Last modified: 29 Jan 2013QC 28291