Income Tax Assessment Regulations 1997 (Repealed)

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 31 - Conservation covenants  

REGULATION 31-15.06   APPLICATIONS TREATED AS HAVING NO EFFECT  

31-15.06(1)    
If an application for a valuation does not comply with regulation 31-15.02 , the Commissioner must:

(a) treat the application as having no effect; and

(b) give to the applicant a written statement that the application is being treated that way.

31-15.06(2)    
If an application for a valuation does not include all of the application fee, the Commissioner must:

(a) treat the application as having no effect; and

(b) give to the applicant a written statement that the application is being treated that way.

31-15.06(3)    
If the Commissioner has required the advance payment of a fee under regulation 31-15.04 , and the fee is not paid within the time mentioned in subregulation 31-15.04(3) , the Commissioner must:

(a) treat the application to which the payment relates as having no effect after that time; and

(b) give to the applicant a written statement that the application is being treated that way.

Note:

Subregulation 31-15.07(2) is relevant to an application that is treated as having no effect under subregulation (3).