Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For the purposes of subsection 15M (1) of the Act, an application for an amendment of an interim determination must be made within 60 days after notice of the determination was given.
(1A) For the purposes of subsection 15M (1) of the Act, an application for an amendment of an interim determination to which subsection 15Q (3) of the Act applies must be made:
(a) within 1 year after the end of the financial year in which the payment to which the determination relates was made; or
(b) within such further period as the Commissioner allows.
(2) For the purposes of subsections 15N (1) and (4) of the Act, an application for an amendment of an interim determination must be made in accordance with a form approved in writing by the Commissioner.
(3) For the purposes of subsection 15N (1) of the Act, the circumstances in which a person may apply for an amendment of an interim determination are where the person is able to provide relevant information that was not available to the Commissioner when the Commissioner made the determination under subsection 15L (1) of the Act.
(4) For the purposes of section 15N of the Act, the period within which the Commissioner may amend an interim determination is 60 days after receiving the application for amendment.
(5) For the purposes of subsection 15N (4) of the Act, the circumstances in which a person may make an application under that subsection are where:
(a) the person was prevented, because of circumstances beyond the person's control, from making an application for amendment of the interim determination within the period specified in subregulation (1); and
(b) the person is able to provide relevant information that
was not available to the Commissioner when the Commissioner made the
determination under subsection 15L (1) of the Act.