Income Tax Assessment Regulations 1997 (Repealed)
PART 2
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LIABILITY RULES OF GENERAL APPLICATION
Division 31
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Conservation covenants
REGULATION 31-15.04
ADVANCE PAYMENT OF FEES
31-15.04(1)
The Commissioner may, within 14 days after receiving an application, give to the applicant a written statement:
(a) requiring the applicant to give to the Commissioner an advance payment of the fee that may be payable for the valuation; and
(b) stating the amount of the payment; and
(c) explaining how the amount was worked out.
31-15.04(2)
The Commissioner may ask for more than 1 advance payment during the period mentioned in subregulation (1) from the same applicant.
31-15.04(3)
The applicant must give to the Commissioner the advance payment within 14 days after receiving the statement asking for the payment.
View history note
Hide history noteThe Commissioner may, within 14 days after receiving an application, give to the applicant a written statement:
(a) requiring the applicant to give to the Commissioner an advance payment of the fee that may be payable for the valuation; and
(b) stating the amount of the payment; and
(c) explaining how the amount was worked out.
31-15.04(2)
The Commissioner may ask for more than 1 advance payment during the period mentioned in subregulation (1) from the same applicant.
31-15.04(3)
The applicant must give to the Commissioner the advance payment within 14 days after receiving the statement asking for the payment.
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