When Commissioner of Taxation must make decision to delay or amend assessment
1061ZZFL When Commissioner of Taxation must make decision to delay or amend assessment
If an application referred to in section 1061ZZFJ or 1061ZZFK is made, the Commissioner of Taxation must, as soon as practicable:
consider it; and
give to the applicant written notice of his or her decision on the application.
A notice of the decision must include a statement to the effect that:
if the applicant is dissatisfied with the decision of the Commissioner on the application, an application may, subject to the ART Act, be made to the ART for review of the decision; and
the applicant may, under section 268 of that Act, request a statement of reasons for the decision.
A failure to comply with subsection (2) does not affect the validity of the notice or of the decision to which the notice relates.
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