Commonwealth Consolidated Regulations

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INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 31.15.05

Commissioner not required to consider certain applications

         (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.

         (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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