Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
11Amendment or reversal of claim
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11 Amendment or reversal of claim
The Commissioner may vary or reverse a decision in respect of a claim if the Commissioner, after deciding the claim, is later satisfied, independently of an objection under this Act, that –
(a) the decision was incorrect; or
(b) the decision was made on the basis of, or having regard to, false or misleading information; or
(c) the claimant failed to provide information required, or requested by the Commissioner, as part of the claim; or
(d) the claimant failed to comply with any conditions imposed on the rebate under this Act.