Higher Education Support Act 2003

Chapter 4 - Repayment of loans  

PART 4-2 - DISCHARGE OF INDEBTEDNESS  

Division 154 - How is indebtedness compulsorily discharged?  

Subdivision 154-C - Assessments  

SECTION 154-50   Commissioner may amend assessments  

154-50(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.


154-50(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.


154-50(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 the matter to which the application relates; and


(b) notify the applicant of the Commissioner's decision on the application.

Note:

Amendments of assessments, or refusals of applications, are reviewable under Part 5-7 .





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