Part 3Levy
Notice of levy shortfall process and adjudication: Statements of position
124Deemed acceptance of FENZ’s statement of position
A respondent who does not provide a statement of position to FENZ within the period specified in section 123(1) must be treated as having accepted FENZ’s statement of position.
Subsection (1) does not apply if—
- another respondent provides a statement of position to FENZ within the period specified in section 123(1); or
- because of an event or circumstance beyond the respondent’s control, the respondent has a reasonable justification for not providing a statement of position within the period specified in section 123(1).

