57Simplified outline

#### 57 Simplified outline The following is a simplified outline of this Division: • An individual’s account will be frozen for 14 days after a deposit is credited to the account. • The delay gives the depositor a chance to apply for a refund of the deposit. • If the depositor applies for a refund of the deposit, the 14‑day period will be extended until the application is finalised. • Accounts will be frozen for 14 days after a shortfall component is credited to the account. • The delay gives the Commissioner of Taxation a chance to correct mistakes.