Document ID: chunk:federal_register_of_legislation:C2025C00162:section:1061zzfj
Version: federal_register_of_legislation:C2025C00162
Segment Type: section
Provision Reference: s 1061ZZFJ
Character Range: 1618115–1618858

1061ZZFJ  Commissioner of Taxation may delay assessment
 (1) The Commissioner of Taxation may, on application in the approved form by a person who has an accumulated FS debt, delay the making of an assessment under section 1061ZZFH.
 (2) An assessment may be delayed if the Commissioner considers that:
 (a) were the assessment to be made, payment of the assessed amount would cause serious hardship to the person; or
 (b) there are other special reasons that make it fair and reasonable to delay the assessment.
 (3) The Commissioner may delay the assessment for a period that he or she considers appropriate.
 (4) In this section:
approved form has the meaning given by section 388‑50 in Schedule 1 to the Taxation Administration Act 1953.