Withholding of refund: administrative mechanism to record reasons, hearings, adjustments and conditions for release. Order form sets out administrative grounds and procedure for withholding and releasing GST refunds: Part A documents taxpayer identity, amounts claimed, inadmissible and adjusted sums, the amount withheld, selectable reasons for withholding (including unpaid recoverable dues, statutory withholding provision, serious fraud, or other reasons), and space for descriptive reasons and personal hearing record; Part B records conditions and amounts for release when withholding conditions cease, with signature and office validation. A substituted version provides for complete adjustment against outstanding demands and a parallel withholding/release format.