Taxation Administration Act 1953

If the Commissioner has given you a direction under subsection 265‑90(1), the Commissioner may, at any time before the end of the period specified in the direction under paragraph 265‑90(3)(c), by written notice given to you:

vary the direction to reduce the amount that you are required to pay to the Commissioner in order to comply with the direction; or

vary the direction to extend the period specified in the notice of the direction under paragraph 265‑90(3)(c); or

revoke the direction.

To avoid doubt, the variation or revocation of a direction under subsection (1) does not affect any liability that you may have to pay an amount referred to in the direction.