Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Treat a low income superannuation tax offset as never having been payable under subsection 12C(2) in respect of a person for an income year if:
(a) the Commissioner obtains information after making the determination under section 13 that the tax offset was so payable; and
(b) the Commissioner decides that, had the Commissioner obtained that information before making the determination, the Commissioner would not have made the determination.
Note: The tax offset will be recoverable under section 24.
(2) The Commissioner must give the person written notice of the Commissioner's decision under paragraph ( 1)(b).