Extension of refund-order timeframes: deadline deferred until after taxpayer reply or a later fixed date. Where a notice has been issued rejecting a refund claim in whole or in part and the deadline to issue the corresponding order fell between 20 March 2020 and 29 June 2020, the time for issuance is extended to fifteen days after receipt of the registered person's reply to the notice or until 30 June 2020, whichever is later; the extension is effective from 20 March 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of refund-order timeframes: deadline deferred until after taxpayer reply or a later fixed date.
Where a notice has been issued rejecting a refund claim in whole or in part and the deadline to issue the corresponding order fell between 20 March 2020 and 29 June 2020, the time for issuance is extended to fifteen days after receipt of the registered person's reply to the notice or until 30 June 2020, whichever is later; the extension is effective from 20 March 2020.
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