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The ATO's administrative approach to the extension of the Commissioner's discretion to retain tax refunds

What this draft Practice Statement is about?

What approval is needed to exercise the discretion on behalf of the Commissioner?

How will the Commissioner apply the discretion?

When should you consider exercising the discretion?

What may be considered as 'phoenix' or high-risk behaviour?

How long can the Commissioner retain a refund?

Will the taxpayer be advised that their refund is retained for an outstanding notification?

When can the Commissioner consider refunding the amount?

Does a taxpayer have review rights to the decision to exercise the discretion?

Examples

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