Document ID: chunk:federal_register_of_legislation:C2018A00116:clause:1_23eg
Version: federal_register_of_legislation:C2018A00116
Segment Type: clause
Provision Reference: sch 1 cl 23EG
Character Range: 30691–32101

23EG  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 23EE.
 (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 23EE 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 the Commissioner 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 7.