What this practice statement is about
What does section 8AAZLGA enable me to do?
When can I exercise the Commissioner's discretion under section 8AAZLGA?
Can I exercise this discretion over any refund?
What if there are errors in the lodgment?
What factors must I take into account when exercising this discretion?
Are some factors more important than others?
What happens if no information is available?
How often should I reconsider the decision to retain an amount?
What tools may I use to identify potential cases for verification?
Within what timeframe must I make a decision?
What do I communicate to the taxpayer and when?
When must I refund the retained amount?
What records should I keep?
Can the taxpayer object and within what timeframe?
When must I notify the taxpayer of their right to object?
Are there any other restrictions on the taxpayer's right to object?
How does section 8AAZLGA interact with sections 8AAZLF, 8AAZLG and 8AAZLH?
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