Tax Administration Act 1994

89AB Response periods

(1)

This section applies for the purposes of Parts 4A and 8A to set the period for a notice in response to another notice (the initiating notice). The period is called the response period.

(2)

When the initiating notice is a notice of proposed adjustment, the response period is a 2-month period starting on the date of issue of the notice, unless section 89AC applies.

(3)

When the initiating notice is a notice of assessment issued by a taxpayer, the response period for a notice of proposed adjustment under section 89DA is—

(a)

a 4-month period starting on the date of issue of the initiating notice; or

(b)

if the notice of proposed adjustment relates solely to the amount of a tax credit under section LH 2 of the Income Tax Act 2007, a period starting on the date the initiating notice is received in an office of the department and ending 2 years after the latest date to provide a return of income for the relevant tax year.

(4)

When the initiating notice is either a notice of disputable decision or a notice revoking or varying a disputable decision that is not an assessment, the response period for a notice is—

(a)

a 2-month period starting on the date of issue of the initiating notice, unless paragraph (b) or (c) applies; or

(b)

for a notice of proposed adjustment to which paragraph (c) does not apply, a 4-month period starting on the date of issue of the initiating notice; or

(c)

for a notice of proposed adjustment relating solely to the amount of a tax credit under section LH 2 of that Act, a period starting on the date the notice of proposed adjustment is received in an office of the department and ending on the later of—

(i)

4 months after the date of the initiating notice:

(ii)

2 years after the latest date to provide a return of income for the relevant tax year.

(5)

When the initiating notice is a disclosure notice, a notice issued by the Commissioner rejecting an adjustment proposed by a disputant, or a disputant’s statement of position, the response period is a 2-month period starting on the date of issue of the initiating notice, unless section 89AC applies.

(6)

For the purposes of subsections (3)(b) and (4)(c)(ii), if the taxpayer is a member of an internal software development group to which section 68E applies, the latest date for providing a return means the latest date for any member of the group.

Section 89AB: inserted (with effect on 1 April 2008), on 6 October 2009 (applying for 2008–09 and later income years), by section 642(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 89AB(2): amended, on 24 February 2016, by section 257(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 89AB(5): amended, on 24 February 2016, by section 257(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).