Income Tax Assessment Regulations 1997 (Repealed)
PART 2
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LIABILITY RULES OF GENERAL APPLICATION
Division 30
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Valuation of particular gifts of property
REGULATION 30-212.08
COMMISSIONER NOT REQUIRED TO CONSIDER CERTAIN APPLICATIONS
30-212.08(1)
If the Commissioner decides to obtain a certificate of authenticity under regulation 30-212.05 , the Commissioner is not required to consider the application to which the certificate relates until the Commissioner receives the certificate.
30-212.08(2)
If the Commissioner is preparing an estimate of a fee under regulation 30-212.06 , the Commissioner is not required to consider the application to which the estimate relates until the Commissioner has given the estimate to the applicant.
30-212.08(3)
If the Commissioner has required the advance payment of a fee under regulation 30-212.07 , the Commissioner is not required to consider the application to which the payment relates until the fee is paid.
View history note
Hide history noteIf the Commissioner decides to obtain a certificate of authenticity under regulation 30-212.05 , the Commissioner is not required to consider the application to which the certificate relates until the Commissioner receives the certificate.
30-212.08(2)
If the Commissioner is preparing an estimate of a fee under regulation 30-212.06 , the Commissioner is not required to consider the application to which the estimate relates until the Commissioner has given the estimate to the applicant.
30-212.08(3)
If the Commissioner has required the advance payment of a fee under regulation 30-212.07 , the Commissioner is not required to consider the application to which the payment relates until the fee is paid.
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