21
In forceCommissioner may refuse to determine application until information etc provided
Part 4Refunds of tax
21 Commissioner may refuse to determine application until information etc provided
(1)
If the Commissioner has, under
Division
2 of
Part
9, made any requirements of an applicant for a refund for the purposes of determining the application, the Commissioner may refuse to determine the application until the applicant complies with the requirements.
(2)
A refusal under subsection (1) is a non-reviewable decision.
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