INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 31 - Conservation covenants  

REGULATION 31-15.04   ADVANCE PAYMENT OF FEES  

31-15.04(1)  
The 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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