INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 31 - Conservation covenants  

REGULATION 31-15.05   COMMISSIONER NOT REQUIRED TO CONSIDER CERTAIN APPLICATIONS  

31-15.05(1)  
If the Commissioner is preparing an estimate of a fee under regulation 31-15.03 , the Commissioner is not required to consider the application to which the estimate relates until the Commissioner has given the estimate to the applicant.

31-15.05(2)  
If the Commissioner has required the advance payment of a fee under regulation 31-15.04 , the Commissioner is not required to consider the application to which the payment relates until the fee is paid.




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