1061ZZFK
In forceCommissioner of Taxation may amend assessment
Volume 3Chapter 2AA, Part 2AA.1 to Chapter 3, Part 3.12 (sections 1061ZVAA to 1157)
Chapter 2BStudent Financial Supplement Scheme
Part 2B.3Repayment of financial supplement through taxation system after termination date
Division 8Commissioner of Taxation may delay assessment
1061ZZFK Commissioner of Taxation may amend assessment
(1)
The Commissioner of Taxation may, on application in the approved form by a person who has an accumulated FS debt, amend an assessment made under section 1061ZZFH so that no amount is payable under the assessment.
(2)
The Commissioner may amend the assessment if he or she considers that:
(a)
payment of the assessed amount has caused or would cause serious hardship to the person; or
(b)
there are other special reasons that make it fair and reasonable to make the amendment.
(3)
In this section:
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.
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