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 154-45   Commissioner may defer making assessments  

154-45(1)    
A person may apply in the *approved form to the *Commissioner for deferral of the making of an assessment in respect of the person under section 154-35 .

154-45(2)    
The application must specify:

(a) the *income year for which the deferral is being sought; and

(b) the reasons for seeking the deferral.

154-45(3)    
The *income year specified in the application must be:

(a) the income year in which the person makes the application; or

(b) the immediately preceding income year; or

(c) the immediately succeeding income year.

154-45(4)    
The *Commissioner may, on application by a person under this section, defer making an assessment in respect of the person under section 154-35 if the Commissioner is of the opinion that:

(a) if the assessment were made, payment of the assessed amount would cause serious hardship to the person; or

(b) there are other special reasons that make it fair and reasonable to defer making the assessment.

154-45(5)    
The *Commissioner may defer making the assessment for any period that he or she thinks appropriate.

154-45(6)    
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:

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