Document ID: chunk:federal_register_of_legislation:F2019L01687:reg:6:p2
Version: federal_register_of_legislation:F2019L01687
Segment Type: reg
Provision Reference: reg 6 (pt 2/3)
Character Range: 5334–7988

Commissioner has made a decision in relation to the application but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or
 (c) all of the following are satisfied:
 (i) the entity has lodged a taxation objection in relation to the tax debt in the manner set out in Part IVC of the Act; and
 (ii) the objection has not been withdrawn; and
 (iii) either of the following paragraphs apply:
 (A) the Commissioner has not made an objection decision; or
 (B) the Commissioner has made an objection decision but either a notice of that decision has not yet been served on the entity, or if a notice has been served on the entity, less than 60 days have passed since service was effected; or
 (d) all of the following are satisfied:
 (i) the entity has, under section 14ZZ of the Act, applied to the Administrative Appeals Tribunal for review of, or appealed to the Federal Court of Australia against, an objection decision in relation to the tax debt; and
 (ii) the application for review or appeal has not been withdrawn or refused; and
 (iii) the proceedings of the Administrative Appeals Tribunal or Federal Court of Australia (including any related appeals) have not come to an end; or
 (e) all of the following are satisfied:
 (i) the entity has requested a reconsideration of a reviewable decision in relation to the tax debt in the manner set out in section 344 of the Superannuation Industry (Supervision) Act 1993; and
 (ii) the request has not been withdrawn; and
 (iii) the decision has not been confirmed, revoked or varied; or
 (f) all of the following are satisfied:
 (i) the entity has, under section 344 of the Superannuation Industry (Supervision) Act 1993, applied to the Administrative Appeals Tribunal for review of a reviewable decision in relation to the tax debt; and
 (ii) the application for review has not been withdrawn or refused; and
 (iii) the proceedings of the Administrative Appeals Tribunal (including any related appeals) have not come to an end; or
 (g) the entity has an active complaint with the Inspector‑General of Taxation in relation to the tax debt that is, or could be, the subject of an investigation under paragraph 7(1)(a) of the Inspector‑General of Taxation Act 2003, and following the taking of reasonable steps to confirm whether the Inspector-General has such a complaint, the Commissioner becomes aware of the complaint.
Note: Tax debts are disregarded where the entity is effectively engaging with the Commissioner to manage the debt or is taking action in accordance with the law to