Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf the Commissioner is satisfied that the person has failed to comply with a requirement under section 353 - 10 in Schedule 1 to the Taxation Administration Act 1953 :
(a) the Commissioner may advise the person in writing that the Commissioner is so satisfied and that the consequences in paragraph (b) will apply; and
(b) if the Commissioner does so, the Commissioner must not make an assessment in relation to any existing or new claim by the person for an entitlement to a grant or benefit until the person complies with the requirement.
Note: Failing to comply with a notice can also be an offence against section 8C of the Taxation Administration Act 1953 .