Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_165:p2
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 165 (pt 2/11)
Character Range: 48183–51026

255‑15  To permit payments by instalments

 (1) The Commissioner may, having regard to the circumstances of your particular case, permit you to pay an amount of a *tax‑related liability by instalments under an *arrangement between you and the Commissioner (whether or not the liability has already arisen).

 (2) The *arrangement does not vary the time at which the amount is due and payable.

Note: Despite an arrangement under this section, any general interest charge or other relevant penalty, if applicable for any unpaid amount of the liability, begins to accrue when the liability is due and payable under the relevant taxation law, or at that time as varied under section 255‑10 or 255‑20.

255‑20  To bring forward the payment time in certain cases

 (1) If the Commissioner reasonably believes that you may leave Australia before the time at which an amount of a *tax‑related liability becomes due and payable by you, the Commissioner may bring that time forward. If the Commissioner does so, that time is varied accordingly.

Note: General interest charge or any other relevant penalty, if applicable for any unpaid amount of the liability, will begin to accrue from the time as varied. See, for example, paragraph 204(3)(a) of the Income Tax Assessment Act 1936.

 (2) The Commissioner must do so by written notice given to you.

Subdivision 255‑C—Recovery proceedings

Guide to Subdivision 255‑C

255‑35  What this Subdivision is about

       This Subdivision deals with procedural and evidentiary matters relating to proceedings to recover an amount of a tax‑related liability.

Table of sections

Operative provisions

255‑40 Service of documents if person absent from Australia or cannot be found
255‑45 Evidentiary certificate
255‑50 Certain statements or averments
255‑55 Evidence by affidavit

[This is the end of the Guide.]

Operative provisions

255‑40  Service of documents if person absent from Australia or cannot be found

 (1) This section applies if a document needs to be served on a person in respect of a proceeding to recover an amount of a *tax‑related liability, and the Commissioner, after making reasonable inquiries, is satisfied that:
 (a) the person is absent from Australia and does not have any agent in Australia on whom the document can be served; or
 (b) the person cannot be found.

 (2) The Commissioner may, without the court's leave, serve the document by posting it, or a sealed copy of it, in a letter addressed to the person at any Australian address of the person (including the person's Australian place of business or residence) that is last known to the Commissioner.

255‑45  Evidentiary certificate

 (1) A certificate:
 (a) stating one or more of the matters covered by subsection (2); and
 (b) signed by the Commissioner, a Second Commissioner or a Deputy Commissioner;