Taxation Administration Act 1953
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Chapter 4 - Generic assessment, collection and recovery rulesDeferrals for particular taxpayers
255-10(1)
The Commissioner may, having regard to the circumstances of your particular case, defer the time at which an amount of a *tax-related liability is, or would become, due and payable by you (whether or not the liability has already arisen). If the Commissioner does so, that time is varied accordingly.
Note:
General interest charge or any other relevant penalty, if applicable for any unpaid amount of the liability, will begin to accrue from the time as varied. See, for example, paragraph 5-15(a) of the Income Tax Assessment Act 1997 .
255-10(2)
The Commissioner must do so by written notice given to you.
Deferrals for classes of taxpayers
255-10(2A)
The Commissioner, having regard to the circumstances of the case, may, by notice published on the Australian Taxation Office website, defer the time at which amounts of *tax-related liabilities are, or would become, due and payable by a class of taxpayers (whether or not the liabilities have already arisen).
255-10(2B)
If the Commissioner does so, that time is varied accordingly.
Note:
General interest charge and any other relevant penalties, if applicable for any unpaid amounts of the liabilities, will begin to accrue from the time as varied. See, for example, paragraph 5-15(a) of the Income Tax Assessment Act 1997 .
255-10(2C)
A notice published under subsection (2A) is not a legislative instrument.
Deferral does not affect time for giving form
255-10(3)
A deferral under this section does not defer the time for giving an *approved form to the Commissioner.
Note:
Section 388-55 allows the Commissioner to defer the time for giving an approved form.
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