Queensland Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
TAXATION ADMINISTRATION ACT 2001 - SECT 34
Payment arrangements
(1) If the commissioner is satisfied payment of a taxpayer’s tax law
liability would cause the taxpayer significant financial hardship, the
commissioner may, on the taxpayer’s written application, approve an
arrangement (a
"payment arrangement" ) extending the time for paying an amount under a tax
law.
(2) Without limiting subsection (1) , the payment arrangement may be for
payment of the amount by way of instalments.
(3) The payment arrangement must
be in writing and state the conditions applying to it.
(4) The commissioner
may, at any time, by written notice given to the taxpayer, terminate the
arrangement.
(5) If the commissioner terminates the arrangement, amounts
outstanding under the arrangement are immediately payable by the taxpayer to
the commissioner.
(6) The commissioner’s decision about extending the time
for paying a tax law liability or to terminate a payment arrangement is a
non-reviewable decision.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback