Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 265-100 VARIATION OR REVOCATION 265-100(1)
If the Commissioner has given you a direction under subsection 265-90(1) , the Commissioner may, at any time before the end of the period specified in the direction under paragraph 265-90(3)(c) , by written notice given to you:
(a) vary the direction to reduce the amount that you are required to pay to the Commissioner in order to comply with the direction; or
(b) vary the direction to extend the period specified in the notice of the direction under paragraph 265-90(3)(c) ; or
(c) revoke the direction.
265-100(2)
To avoid doubt, the variation or revocation of a direction under subsection (1) does not affect any liability that you may have to pay an amount referred to in the direction.
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