(1) This section applies if:
(a) an entity is a self-assessment entity for the 2012-13 income year; and
(b) the entity lodges its income tax return for the 2012-13 income year at a particular time; and
(c) just before that time, the Commissioner has not already given the entity a notice under section 67-100.
(2) The Commissioner is taken:
(a) to have ascertained, in accordance with what the entity specified in the return:
(i) an amount as being the total of the entity's tax offset refunds for the income year; or
(ii) that the entity can get no such refunds for the income year; and
(b) to have given the entity a notice to that effect under section 67-100 on the day on which the entity lodges the return.