Higher Education Support Act 2003
A person may apply in the *approved form to the *Commissioner for deferral of the making of an assessment in respect of the person under section 154-35 .
View history note
Hide history note154-45(2)
The application must specify:
(a) the *income year for which the deferral is being sought; and
(b) the reasons for seeking the deferral.
154-45(3)
The *income year specified in the application must be:
(a) the income year in which the person makes the application; or
(b) the immediately preceding income year; or
(c) the immediately succeeding income year.
154-45(4)
The *Commissioner may, on application by a person under this section, defer making an assessment in respect of the person under section 154-35 if the Commissioner is of the opinion that:
(a) if the assessment were made, payment of the assessed amount would cause serious hardship to the person; or
(b) there are other special reasons that make it fair and reasonable to defer making the assessment.
154-45(5)
The *Commissioner may defer making the assessment for any period that he or she thinks appropriate.
154-45(6)
The *Commissioner must, as soon as practicable after an application is made under this section:
(a) consider the matter to which the application relates; and
(b) notify the applicant of the Commissioner's decision on the application.
Note:
Deferrals of making assessments, or refusals of applications, are reviewable under Part 5-7 .
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