Commonwealth Numbered Regulations

INCOME TAX ASSESSMENT (1997 ACT) REGULATIONS 2021 (F2021L00206) - REG 31.15.04

             (1)  The Commissioner may give the applicant a written statement:

                     (a)  requiring the applicant to give the Commissioner an advance payment of the charge that may be payable for making the valuation; and

                     (b)  stating the amount of the payment; and

                     (c)  explaining how the amount was worked out.

             (2)  The Commissioner may ask for more than one advance payment from the applicant under subsection (1).

             (3)  The applicant must give the Commissioner the advance payment within 14 days after receiving the statement asking for the payment or within such longer period as the Commissioner allows.