"Now I know what it is for.
A client rang wanting me to quickly lodge his company BAS which resulted in a small refund. The reason for the hurry was he was also one of many directors in an unrelated company that was waiting on a refund of tens of thousands of dollars. The ATO would not release the refund until he had lodged his outstanding BAS.
Would the Tax Commissioner please tell me what part of the tax law allows him to do this?"