A New Tax System (Bonuses for Older Australians) Act 1999 (REPEALED)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