Taxation Administration Act 2001

A person given an electronic payment notice may apply to the commissioner to withdraw the notice.

The application must—

be made within 30 days after the person is given the notice; and

be in the approved form.

The application may be made on any of the following grounds—

the standard of the technological infrastructure servicing the area in which the person would ordinarily comply with the notice makes it impracticable for the person to comply with the notice;

the number of payments the notice is likely to apply to in a year is so small as not to justify the costs the person would have to incur to install, or modify, an information system to enable compliance with the notice;

a ground prescribed under a regulation.

The commissioner must consider the application and either grant, or refuse to grant, the application.

The person is not required to comply with the notice pending the person being notified of the commissioner’s decision on the application under subsection (6) or (8).

If the commissioner decides to grant the application, the commissioner must immediately give the person written notice of the decision.

Subsections (8) to (11) apply if the commissioner decides to refuse to grant the application.

The commissioner must immediately give the person a written notice stating the following—

the decision;

the reasons for the decision;

that the person may apply, as provided under the QCAT Act, to the tribunal for a review of the decision within 14 days after being given the notice (the review period);

how the person may apply for the review.

The person may apply to the tribunal for a review of the decision during the review period.

The person is not required to comply with the notice—

during the review period; and

if the person applies for a review of the decision—

pending the review being decided; and

if the person is unsuccessful on the review—during 14 days immediately after the review is decided.

If the person applies for a review of the decision—

a party to a proceeding of the tribunal for the review may be represented by a lawyer; and

the grounds for the review are limited to the grounds stated in subsection (3).