Commissioner may amend assessments
1061ZVHF Commissioner may amend assessments
A person may apply in the approved form to the Commissioner for an amendment of an assessment made in respect of the person under section 1061ZVHC so that:
the amount payable under the assessment is reduced; or
no amount is payable under the assessment.
The application:
must be made within 2 years after the day on which the Commissioner gives notice of the assessment to the person; or
must specify the reasons justifying a later application.
The Commissioner may, on application by a person under this section, amend an assessment made in respect of the person under section 1061ZVHC so that:
the amount payable under the assessment is reduced; or
no amount is payable under the assessment;
if the Commissioner is of the opinion that:
payment of the assessed amount has caused or would cause serious hardship to the person; or
there are other special reasons that make it fair and reasonable to make the amendment.
The Commissioner must, as soon as practicable after an application is made under this section:
consider the matter to which the application relates; and
notify the applicant of the Commissioner’s decision on the application.
Amendments of assessments, or refusals of applications, are reviewable under Division 2A of Part 4 of the Administration Act.
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