A New Tax System (Bonuses for Older Australians) Act 1999 (REPEALED)

Part 4 - ATO clients who qualify for bonus payment  

Division 6 - Review of determinations  

48   Commissioner may initiate review in other circumstances  

(1)    
If the Commissioner is satisfied, at any time after making a determination under section 43 in relation to an ATO client, that the ATO client:


(a) was entitled to a lesser bonus payment than under the determination; or


(b) was not entitled to any bonus payment;

(otherwise than where section 47 applies) the Commissioner must:


(c) in a paragraph (a) case - vary the determination to reflect the correct entitlement; or


(d) in a paragraph (b) case - revoke the determination and make a determination under section 44 in relation to the ATO client.

Note:

Any part of a bonus payment to which the ATO client is not entitled is recoverable as a debt due to the Commonwealth: see section 51 .


(2)    
The Commissioner must give written notice of any variation of a determination under section 43 to the ATO client. The notice must:


(a) state the amount of the lesser bonus payment to which he or she is now entitled; and


(b) state the reasons for the Commissioner varying the determination; and


(c) state that he or she may object against the variation in the manner set out in Part IVC of the Taxation Administration Act 1953 .

Note:

In a case where the Commissioner revokes the determination and makes a new determination under section 44 , the Commissioner must give notice of the reasons etc for this under that section.





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