Commonwealth Consolidated Acts

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When Commissioner of Taxation must make decision to delay or amend assessment

             (1)  If an application referred to in section 1061ZZFJ or 1061ZZFK is made, the Commissioner of Taxation must, as soon as practicable:

                     (a)  consider it; and

                     (b)  give to the applicant written notice of his or her decision on the application.

             (2)  A notice of the decision must:

                     (a)  include a statement that, if the applicant is dissatisfied with the decision of the Commissioner on the application, an application may, subject to the Administrative Appeals Tribunal Act 1975 , be made to the Administrative Appeals Tribunal for review of the decision; and

                     (b)  except if subsection 28(4) of that Act applies, also include a statement to the effect that the applicant may ask for a statement under section 28 of that Act.

             (3)  A failure to comply with subsection (2) does not affect the validity of the notice or of the decision to which the notice relates.

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