Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 263-35 AMENDING THE REGISTER ETC. 263-35(1)
The Commissioner may, with the agreement of the relevant competent authority, amend the Register to correct an error.
263-35(2)
The Commissioner may, with the agreement of the relevant competent authority:
(a) remove from the Register the particulars of a *foreign revenue claim; or
(b) reduce an amount to be recovered from a debtor under the claim.
263-35(2A)
To avoid doubt, the Commissioner may reduce an amount to be recovered from a debtor under paragraph (2)(b) without amending the Register.
263-35(3)
A debtor may, after receiving a copy of the particulars of a *foreign revenue claim entered in the Register, apply to the Commissioner in the *approved form to have those particulars removed from the Register.
263-35(4)
The Commissioner may, after considering the application, remove those particulars from the Register.
263-35(5)
If the Commissioner removes particulars of a *foreign revenue claim relating to the recovery of an amount from the Register under paragraph (2)(a) or subsection (4), the debtor is entitled to a credit for the purposes of Part IIB equal to the sum of:
(a) the amount (as reduced by any previous application of subsection (6)); and
(b) any *general interest charge for which the debtor is liable as a result of the foreign revenue claim.
Note:
How the credit is applied is set out in Part IIB .
263-35(6)
If the Commissioner reduces the amount to be recovered from a debtor under a *foreign revenue claim under paragraph (2)(b), the debtor is entitled to a credit for the purposes of Part IIB equal to the amount of the reduction.
Note:
How the credit is applied is set out in Part IIB .
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