INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 30 - Valuation of particular gifts of property  

REGULATION 30-212.08   COMMISSIONER NOT REQUIRED TO CONSIDER CERTAIN APPLICATIONS  

30-212.08(1)  
If the Commissioner decides to obtain a certificate of authenticity under regulation 30-212.05 , the Commissioner is not required to consider the application to which the certificate relates until the Commissioner receives the certificate.

30-212.08(2)  
If the Commissioner is preparing an estimate of a fee under regulation 30-212.06 , the Commissioner is not required to consider the application to which the estimate relates until the Commissioner has given the estimate to the applicant.

30-212.08(3)  
If the Commissioner has required the advance payment of a fee under regulation 30-212.07 , the Commissioner is not required to consider the application to which the payment relates until the fee is paid.




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