Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Commissioner of Taxation may, on application in the approved form by a person who has an accumulated FS debt, delay the making of an assessment under section 1061ZZFH.
(2) An assessment may be delayed if the Commissioner considers that:
(a) were the assessment to be made, payment of the assessed amount would cause serious hardship to the person; or
(b) there are other special reasons that make it fair and reasonable to delay the assessment.
(3) The Commissioner may delay the assessment for a period that he or she considers appropriate.
"approved form" has the meaning given by section 388 - 50 in Schedule
1 to the Taxation Administration Act 1953 .