Q: Step-by-step procedure

The section of law behind each step is shown beside it. 1 Identify the demand s.137, s.140 Which order and year the recovery comes from. 2 Check appeal status s.127 File an appeal immediately if time remains. 3 Stay application s.128(1A) / s.131(5) Before the appellate forum. 4 Commissioner request s.140 Ask for release or instalments where hardship exists. 5 Inform the bank — Send the stay order to release funds.

Question 1

When this applies

Accepted Answer

Your bank has received a recovery notice or your account is frozen.

Question 2

Time limits, fees and sections

Accepted Answer

Item Rule Section Recovery from third parties Commissioner can recover from persons holding your money s.140 Stay at first appeal Up to 30 + 30 days s.128(1A), (1AA) Stay at Tribunal Unless stayed, tax remains payable s.131(5)

Question 3

Step-by-step procedure

Accepted Answer

The section of law behind each step is shown beside it.

1
Identify the demands.137, s.140
Which order and year the recovery comes from.
2
Check appeal statuss.127
File an appeal immediately if time remains.
3
Stay applications.128(1A) / s.131(5)
Before the appellate forum.
4
Commissioner requests.140
Ask for release or instalments where hardship exists.
5
Inform the bank—
Send the stay order to release funds.

Question 4

Documents to prepare

Accepted Answer

Recovery notice and bank letter Underlying order Appeal and stay applications

Question 5

Practical tips

Accepted Answer

Act the same day; funds can be transferred quickly

Item	Rule	Section
Recovery from third parties	Commissioner can recover from persons holding your money	s.140
Stay at first appeal	Up to 30 + 30 days	s.128(1A), (1AA)
Stay at Tribunal	Unless stayed, tax remains payable	s.131(5)