Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 2/24)
Character Range: 1153315–1156094

any other relevant penalty, if applicable for any unpaid amount of the liability, will begin to accrue from the time as varied. See, for example, paragraph 5‑15(a) of the Income Tax Assessment Act 1997.
 (2) The Commissioner must do so by written notice given to you.

Deferrals for classes of taxpayers
 (2A) The Commissioner, having regard to the circumstances of the case, may, by notice published on the Australian Taxation Office website, defer the time at which amounts of *tax‑related liabilities are, or would become, due and payable by a class of taxpayers (whether or not the liabilities have already arisen).
 (2B) If the Commissioner does so, that time is varied accordingly.
Note: General interest charge and any other relevant penalties, if applicable for any unpaid amounts of the liabilities, will begin to accrue from the time as varied. See, for example, paragraph 5‑15(a) of the Income Tax Assessment Act 1997.
 (2C) A notice published under subsection (2A) is not a legislative instrument.

Deferral does not affect time for giving form
 (3) A deferral under this section does not defer the time for giving an *approved form to the Commissioner.
Note: Section 388‑55 allows the Commissioner to defer the time for giving an approved form.

255‑15  To permit payments by instalments
 (1) The Commissioner may, having regard to the circumstances of your particular case, permit you to pay an amount of a *tax‑related liability by instalments under an *arrangement between you and the Commissioner (whether or not the liability has already arisen).
 (2) The *arrangement does not vary the time at which the amount is due and payable.
Note: Despite an arrangement under this section, any general interest charge or other relevant penalty, if applicable for any unpaid amount of the liability, begins to accrue when the liability is due and payable under the relevant taxation law, or at that time as varied under section 255‑10 or 255‑20.

255‑20  To bring forward the payment time in certain cases
 (1) If the Commissioner reasonably believes that you may leave Australia before the time at which an amount of a *tax‑related liability becomes due and payable by you, the Commissioner may bring that time forward. If the Commissioner does so, that time is varied accordingly.
Note: General interest charge or any other relevant penalty, if applicable for any unpaid amount of the liability, will begin to accrue from the time as varied. See, for example, paragraph 5‑15(a) of the Income Tax Assessment Act 1997.
 (2) The Commissioner must do so by written notice given to you.

Subdivision 255‑C—Service of documents if person absent from Australia or cannot be found

Guide to Subdivision 255‑C

255‑35  What this Subdivision is about
      This Subdivision deals