Document ID: chunk:federal_register_of_legislation:C2020C00204:clause:1_1:p3
Version: federal_register_of_legislation:C2020C00204
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 3/4)
Character Range: 15838–18469

direction is taken to be reduced by the amount of the reduction referred to in paragraph (c).
 (2) If:
 (a) you have been given a direction under subsection 265‑90(1) requiring you to pay an amount of a liability referred to in that subsection to the Commissioner; and
 (b) the period specified in the direction under paragraph 265‑90(3)(c) has not expired; and
 (c) either:
 (i) the liability is reduced to nil; or
 (ii) the liability ceases to exist;
the direction is taken to be revoked.
 (3) You may be convicted of an offence against subsection 265‑95(1) in relation to a direction under subsection 265‑90(1) requiring you to pay an amount of a liability referred to in subsection 265‑90(1) to the Commissioner even if:
 (a) the liability is reduced, or ceases to exist, after the end of the period specified in the direction under paragraph 265‑90(3)(c); or
 (b) the liability is discharged after the end of that period; or
 (c) the liability is, after the end of that period, taken never to have existed, or taken not to have existed at a time on or before the end of that period.

265‑110  Taxation objection
  If you are dissatisfied with a decision of the Commissioner to give you a direction under subsection 265‑90(1), you may, at any time before the end of the period specified in the direction under paragraph 265‑90(3)(c), object against the decision in the manner set out in Part IVC.

265‑115  Extension of period to comply if taxation objection made
 (1) This section applies if:
 (a) the Commissioner gives you a direction under subsection 265‑90(1); and
 (b) the period specified in the direction under paragraph 265‑90(3)(c) has not expired; and
 (c) you:
 (i) make an objection in accordance with section 265‑110 in relation to the Commissioner's decision to give you the direction; or
 (ii) make an objection in the manner set out in Part IVC against a taxation decision that relates to your liability to pay an amount referred to in the direction.
 (2) The period specified in the direction under paragraph 265‑90(3)(c) is extended by one day for each day in the period that begins on the day the objection is made and ends at the end of the later of the following days:
 (a) the day 21 days after the day the Commissioner notifies you of the Commissioner's decision under section 14ZY in relation to the objection;
 (b) if, before the end of the day referred to in paragraph (a), you:
 (i) apply to the *AAT in accordance with Division 4 of Part IVC for review of the Commissioner's decision; or
 (ii) lodge an appeal against the Commissioner's decision with the Federal Court of Australia under Division 5