A New Tax System (Bonuses for Older Australians) Act 1999 (REPEALED)
Part 4
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ATO clients who qualify for bonus payment
Division 4
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Determination of proper claim
44
44
Refusal of proper claim
If the Commissioner determines that a proper claim is not to be granted, the Commissioner must give written notice of the determination to the ATO client. The notice must:
(a) state that he or she is not qualified for a bonus payment; and
(b) state the reasons for the Commissioner's determination; and
(c) state that he or she may object against the determination in the manner set out in Part IVC of the Taxation Administration Act 1953 .
If the Commissioner determines that a proper claim is not to be granted, the Commissioner must give written notice of the determination to the ATO client. The notice must:
(a) state that he or she is not qualified for a bonus payment; and
(b) state the reasons for the Commissioner's determination; and
(c) state that he or she may object against the determination in the manner set out in Part IVC of the Taxation Administration Act 1953 .
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