Document ID: chunk:federal_register_of_legislation:C2004C01135:clause:2_1061zzfj
Version: federal_register_of_legislation:C2004C01135
Segment Type: clause
Provision Reference: sch 2 cl 1061ZZFJ
Character Range: 147149–147752

1061ZZFJ  Commissioner of Taxation may delay assessment

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