Document ID: chunk:federal_register_of_legislation:C2024C00818:section:100:p2
Version: federal_register_of_legislation:C2024C00818
Segment Type: section
Provision Reference: s 100 (pt 2/2)
Character Range: 255847–256554

have regard to:
 (a) the extent (if any) to which the sum of the amounts unpaid in respect of the instalments of tax referred to in that subsection exceeds the amount of the tax referred to in that subsection that has not been paid; and
 (b) any other relevant matters.
 (4) Where, by reason of the making of a determination by the Commissioner under subsection (2), the amount payable by a person as an instalment has been reduced or an instalment is not payable, the Commissioner shall cause to be served on the person a notice in writing specifying the reduced amount as the amount that is payable as the instalment or stating that the instalment is not payable, as the case may be.

Part X—Miscellaneous