Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

SECTION 30-212.05  

30-212.05   COMMISSIONER NOT REQUIRED TO CONSIDER APPLICATION UNTIL ADVANCE PAYMENT IS PAID  
If the Commissioner has required an advance payment of the charge under section 30-212.04 , the Commissioner is not required to consider the application until the payment is paid.