Income Tax Assessment (1997 Act) Regulations 2021
CHAPTER 2
-
LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
-
RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 30
-
Gifts or contributions
SECTION 30-212.06
APPLICATIONS TREATED AS HAVING NO EFFECT
30-212.06(1)
If the application does not comply with section 30-212.02 , the Commissioner must: (a) treat the application as having no effect; and (b) give the applicant a written statement that the application is being treated that way.
30-212.06(2)
If the Commissioner has required an advance payment of the charge under section 30-212.04 , and the payment is not paid within the time mentioned in subsection 30-212.04(3) : (a) the Commissioner must treat the application as having no effect after that time; and (b) the Commissioner must give the applicant a written statement that the application is being treated that way.
If the application does not comply with section 30-212.02 , the Commissioner must: (a) treat the application as having no effect; and (b) give the applicant a written statement that the application is being treated that way.
30-212.06(2)
If the Commissioner has required an advance payment of the charge under section 30-212.04 , and the payment is not paid within the time mentioned in subsection 30-212.04(3) : (a) the Commissioner must treat the application as having no effect after that time; and (b) the Commissioner must give the applicant a written statement that the application is being treated that way.
Note:
For an application that is treated as having no effect under subsection (2), see subsection 30-212.03(2) .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.