Income Tax Assessment Regulations 1997 (Repealed)
If the Commissioner is preparing an estimate of a fee under regulation 31-15.03 , the Commissioner is not required to consider the application to which the estimate relates until the Commissioner has given the estimate to the applicant.
31-15.05(2)
If the Commissioner has required the advance payment of a fee under regulation 31-15.04 , the Commissioner is not required to consider the application to which the payment relates until the fee is paid.
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