Commonwealth Consolidated Regulations

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INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 30.212.09

Applications treated as having no effect

         (1)   If an application for a valuation does not comply with regulation 30‑212.03:

                (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.

         (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.

         (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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