Taxation Administration Act 1953
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Chapter 5 - AdministrationIf the Commissioner has given you an *education direction, you may ask the Commissioner to vary the direction.
384-35(2)
The request must be made by written notice given to the Commissioner before the end of the period specified in the direction for the purposes of subsection 384-15(2) .
384-35(3)
The request must set out the reasons for making the request.
384-35(4)
The Commissioner must decide: (a) to vary the direction in accordance with the request; or (b) to vary the direction otherwise than in accordance with the request; or (c) to refuse to vary the direction.
384-35(5)
If the Commissioner does not make a decision on the request before the end of 28 days after the day the Commissioner received the request, the Commissioner is taken, at the end of that period, to have decided to refuse the request.
384-35(6)
If the Commissioner makes a decision on the request before the end of the period referred to in subsection (5) , the Commissioner must: (a) notify you of the Commissioner ' s decision; and (b) if the decision is to vary the direction (whether or not in accordance with the request) - give you a copy of the varied direction; and (c) if the decision is to refuse to vary the direction, or to vary the direction otherwise than in accordance with the request - give you written reasons for the decision.
384-35(7)
If you make a request under this section, then, for the purposes of when you must comply with the direction, the period specified in the direction for the purposes of subsection 384-15(2) is taken to be extended by 1 day for each day in the period: (a) beginning at the start of the day the Commissioner receives the request; and (b) ending at the end of the day that the Commissioner notifies you that a decision has been made on the request.
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