If a taxpayer is served with a Counteraction of Tax Advantage Notice and makes no written representations within the 45 days (or longer period as agreed) allowed, an officer designated for the purposes of the GAAR must still refer the matter to the Advisory Panel.

(FA 2013, Sch. 43, para. 5)

If written representations are made by the taxpayer, however, they must be considered by a designated officer.

(FA 2013, Sch. 43, para. 2, 6(1))

If, after properly considering the taxpayer's written representations, the officer still considers that an adjustment should be made to counteract a tax advantage, then the matter must be referred to the GAAR Advisory Panel.

(FA 2013, Sch. 43, para. 6(2))

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