Rule 9.7: -
Players may stop, receive and deflect or play the ball in a controlled manner in any part of the field when the ball is at any height including above the shoulder unless this is dangerous or leads to danger.
Rule 7.4b: -
When the ball is played over the back-line and no goal is scored : if played unintentionally by a defender or deflected by a goalkeeper or player with goalkeeping privileges, play is re-started with the ball on the 23 metres line and in line with where it crossed the back-line and the procedures for taking a free hit apply
With the ball being placed on the line, the re-start is effectively within the 23 metres area and the provisions for taking a free hit are applicable
A long diagonal pass is played towards the right wing. The AUS player controls the ball and moves towards the circle. A GER defender tries to tackle, the Umpire plays advantage and the AUS player continues into the circle. The goalkeeper comes out to narrow the angle and, as she does, goes to ground. The AUS player lifts the ball over the goalkeeper. The GER defender close to the goal-line intercepts and saves the shot at goal, with the ball well above the height of her shoulder. The Umpire indicates that play should be re-started with a corner on the basis that the ball was played unintentionally over the back-line. Had the Umpire considered that the ball was played intentionally over the back-line, play would have been re-started with a penalty corner.
The attachment shows the relevant slide from the 2015 Umpire Managers Briefing for Umpires.