Commonwealth Numbered Regulations

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INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 30.212.06

Applications treated as having no effect

             (1)  If the application does not comply with section 30-212.02, the Commissioner must:

                     (a)  treat the application as having no effect; and

                     (b)  give the applicant a written statement that the application is being treated that way.

             (2)  If the Commissioner has required an advance payment of the charge under section 30-212.04, and the payment is not paid within the time mentioned in subsection 30-212.04(3):

                     (a)  the Commissioner must treat the application as having no effect after that time; and

                     (b)  the Commissioner must give the applicant a written statement that the application is being treated that way.

Note:          For an application that is treated as having no effect under subsection (2), see subsection 30-212.03(2).



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