Income Tax Assessment Regulations 1997 (Repealed)
View history note
Hide history noteIf an application for a valuation does not comply with regulation 30-212.02 :
(a) the Commissioner must treat the application as having no effect; and
(b) the Commissioner must give the applicant a written statement that the application is being treated that way.
30-212.09(2)
If an application for a valuation does not include all of the application fee:
(a) the Commissioner must treat the application as having no effect; and
(b) the Commissioner must give the applicant a written statement that the application is being treated that way.
30-212.09(3)
If the Commissioner has required the advance payment of a fee under regulation 30-212.07 , and the fee is not paid within the time mentioned in subregulation 30-212.07(4) :
(a) the Commissioner must treat the application to which the payment relates 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:
Subregulation 30-212.10(2) is relevant to an application that is treated as having no effect under subregulation (3).
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