Commonwealth Consolidated Regulations

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INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 31.15.04

Advance payment of fees

         (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.

         (2)   The Commissioner may ask for more than 1 advance payment during the period mentioned in subregulation (1) from the same applicant.

         (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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