Income Tax Assessment Regulations 1997 (Repealed)
View history note
Hide history noteThe Commissioner may, within 14 days after receiving an application, give to the applicant a written statement:
(a) requiring the applicant to give to the Commissioner an advance payment of the fee that may be payable for the valuation; and
(b) stating the amount of the payment; and
(c) explaining how the amount was worked out.
31-15.04(2)
The Commissioner may ask for more than 1 advance payment during the period mentioned in subregulation (1) from the same applicant.
31-15.04(3)
The applicant must give to the Commissioner the advance payment within 14 days after receiving the statement asking for the payment.
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