Document ID: chunk:federal_register_of_legislation:C2025C00140:clause:1_18:p2
Version: federal_register_of_legislation:C2025C00140
Segment Type: clause
Provision Reference: sch 1 cl 18 (pt 2/19)
Character Range: 459995–462730

section has not been served on the person;
notice of the assessment under that section may be served by specifying the amounts concerned in the notice referred to in paragraph (a).

154‑45  Commissioner may defer making assessments
 (1) A person may apply in the *approved form to the *Commissioner for deferral of the making of an assessment in respect of the person under section 154‑35.
 (2) The application must specify:
 (a) the *income year for which the deferral is being sought; and
 (b) the reasons for seeking the deferral.
 (3) The *income year specified in the application must be:
 (a) the income year in which the person makes the application; or
 (b) the immediately preceding income year; or
 (c) the immediately succeeding income year.
 (4) The *Commissioner may, on application by a person under this section, defer making an assessment in respect of the person under section 154‑35 if the Commissioner is of the opinion that:
 (a) if the assessment were 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 defer making the assessment.
 (5) The *Commissioner may defer making the assessment for any period that he or she thinks appropriate.
 (6) The *Commissioner must, as soon as practicable after an application is made under this section:
 (a) consider the matter to which the application relates; and
 (b) notify the applicant of the Commissioner's decision on the application.
Note: Deferrals of making assessments, or refusals of applications, are reviewable under Part 5‑7.

154‑50  Commissioner may amend assessments
 (1) A person may apply in the *approved form to the *Commissioner for an amendment of an assessment made in respect of the person under section 154‑35 so that:
 (a) the amount payable under the assessment is reduced; or
 (b) no amount is payable under the assessment.
 (2) The application:
 (a) must be made within 2 years after the day on which the *Commissioner gives notice of the assessment to the person; or
 (b) must specify the reasons justifying a later application.
 (3) The *Commissioner may, on application by a person under this section, amend an assessment made in respect of the person under section 154‑35 so that:
 (a) the amount payable under the assessment is reduced; or
 (b) no amount is payable under the assessment;
if the Commissioner is of the opinion that:
 (c) payment of the assessed amount has caused or would cause serious hardship to the person; or
 (d) there are other special reasons that make it fair and reasonable to make the amendment.
 (4) The *Commissioner must, as soon as practicable after an application is made under this section:
 (a) consider