Commissioner of Taxation may delay assessment
1061ZZFJ Commissioner of Taxation may delay assessment
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.
An assessment may be delayed if the Commissioner considers that:
were the assessment to be made, payment of the assessed amount would cause serious hardship to the person; or
there are other special reasons that make it fair and reasonable to delay the assessment.
The Commissioner may delay the assessment for a period that he or she considers appropriate.
In this section:
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.