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

What this Practice Statement is about

Authority to exercise the discretion to retain the refund

How the Commissioner applies the discretion

When you should consider exercising the discretion

Phoenix or high-risk behaviour

Length of time we can retain a refund

Advising the taxpayer that their refund is retained for an outstanding notification

Refunding an amount

Review rights available to the taxpayer

Examples

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