Request for further and better particulars
107 Request for further and better particulars
Within 30 days after receiving a request to refer a matter or treat an objection as an appeal, the Commissioner may require the taxpayer to give further and better particulars of the objection.
If, within 30 days after giving the notice—
particulars are given, the Commissioner is not bound to refer the matter or cause the objection to be set down for hearing until 30 days after the Commissioner has received full details of the objection; or
particulars are not given, the Commissioner must not refer the matter or cause the objection to be set down for hearing.
S. 108 substituted by No. 48/1998 s. 15.
This Act’s bill:Second reading speech
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