Document ID: chunk:federal_register_of_legislation:C2010C00583:clause:9_2
Version: federal_register_of_legislation:C2010C00583
Segment Type: clause
Provision Reference: sch 9 cl 2
Character Range: 43299–44956

2                     a *trustee of the estate of a deceased person  the dependants of the deceased person would suffer serious hardship if you were required to satisfy the liability

Effect of the Commissioner's decision

 (4) If the Commissioner:
 (a) refuses to release you in whole from the liability; or
 (b) releases you in part from the liability;
nothing in this section prevents you from making a further application or applications under subsection (1) in relation to the liability.

Notification of the Commissioner's decision

 (5) The Commissioner must notify you in writing of the Commissioner's decision within 28 days after making the decision.

 (6) A failure to comply with subsection (5) does not affect the validity of the Commissioner's decision.

Objections against the Commissioner's decision

 (7) If you are dissatisfied with the Commissioner's decision, you may object against the decision in the manner set out in Part IVC.

340‑10  Liabilities to which this section applies

 (1) This section applies to a liability if it is a liability of the following kind:
 (a) fringe benefits tax;
 (b) an instalment of fringe benefits tax;
 (c) Medicare levy;
 (d) Medicare levy surcharge;
 (e) a *PAYG instalment.

 (2) This section also applies to a liability if it is a liability that is specified in the column headed "Liabilities" of the following table and the liability is a liability under a provision or provisions of an Act specified in the column headed "Provision(s)" of the table:

Liabilities and provision(s)
Item                          Liabilities                                                        Provision(s)