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On 1 November 2012, the ATO issued Practice Statement Law Administration PS LA 2012/6 entitled "Exercise of the Commissioner's discretion under section 8AAZLGA of the Taxation Administration Act 1953 to retain an amount that would otherwise have to be refunded".

The purpose of the Practice Statement is to provide guidance to tax officers on when it is reasonable to exercise the Commissioner's discretion to delay a refund amount pending verification of the taxpayer's entitlement to the amount.


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