PRODUCT GRANTS AND BENEFITS ADMINISTRATION ACT 2000

PART 9 - INFORMATION-GATHERING POWERS  

SECTION 42   COMMISSIONER MAY OBTAIN INFORMATION AND DOCUMENTS  

42(1)  
(Repealed by No 2 of 2015)

42(2)  
(Repealed by No 2 of 2015)

42  
If the Commissioner is satisfied that the person has failed to comply with a requirement under section 353-10 in Schedule 1 to the Taxation Administration Act 1953 :


(a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and


(b) if the Commissioner does so, the Commissioner must not make an assessment in relation to any existing or new claim by the person for an entitlement to a grant or benefit until the person complies with the requirement.

Note:

Failing to comply with a notice can also be an offence against section 8C of the Taxation Administration Act 1953 .

42(3)  
(Repealed by No 2 of 2015)




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