Queensland Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
TAXATION ADMINISTRATION ACT 2001 - SECT 29B
Application to withdraw electronic payment notice
(1) A person given an electronic payment notice may apply to the commissioner
to withdraw the notice.
(2) The application must— (a) be made within 30
days after the person is given the notice; and
(b) be in the approved form.
(3) The application may be made on any of the following grounds— (a) the
standard of the technological infrastructure servicing the area in which the
person would ordinarily comply with the notice makes it impracticable for the
person to comply with the notice;
(b) the number of payments the notice is
likely to apply to in a year is so small as not to justify the costs the
person would have to incur to install, or modify, an information system to
enable compliance with the notice;
(c) a ground prescribed under a
regulation.
(4) The commissioner must consider the application and either
grant, or refuse to grant, the application.
(5) The person is not required to
comply with the notice pending the person being notified of the
commissioner’s decision on the application under subsection (6) or (8) .
(6) If the commissioner decides to grant the application, the commissioner
must immediately give the person written notice of the decision.
(7)
Subsections (8) to (11) apply if the commissioner decides to refuse to grant
the application.
(8) The commissioner must immediately give the person a
written notice stating the following— (a) the decision;
(b) the reasons for
the decision;
(c) that the person may apply, as provided under the QCAT Act ,
to the tribunal for a review of the decision within 14 days after being given
the notice (the
"review period" );
(d) how the person may apply for the review.
(9) The
person may apply to the tribunal for a review of the decision during the
review period.
(10) The person is not required to comply with the notice—
(a) during the review period; and
(b) if the person applies for a review of
the decision— (i) pending the review being decided; and
(ii) if the person
is unsuccessful on the review—during 14 days immediately after the review is
decided.
(11) If the person applies for a review of the decision— (a) a
party to a proceeding of the tribunal for the review may be represented by a
lawyer; and
(b) the grounds for the review are limited to the grounds stated
in subsection (3) .
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback