Document ID: chunk:federal_register_of_legislation:C2004C01135:clause:2_1061zzfk
Version: federal_register_of_legislation:C2004C01135
Segment Type: clause
Provision Reference: sch 2 cl 1061ZZFK
Character Range: 147752–148283

1061ZZFK  Commissioner of Taxation may amend assessment

 (1) The Commissioner of Taxation may, on written application 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.