Commonwealth Consolidated Acts

HIGHER EDUCATION SUPPORT ACT 2003 - SECT 154.45

             (1)  A person may apply in the * approved form to the * Commissioner for deferral of the making of an assessment in respect of the person under section 154- 35.

             (2)  The application must specify:

                     (a)  the * income year for which the deferral is being sought; and

                     (b)  the reasons for seeking the deferral.

             (3)  The * income year specified in the application must be:

                     (a)  the income year in which the person makes the application; or

                     (b)  the immediately preceding income year; or

                     (c)  the immediately succeeding income year.

             (4)  The * Commissioner may, on application by a person under this section, defer making an assessment in respect of the person under section 154- 35 if the Commissioner is of the opinion that:

                     (a)  if the assessment were made, payment of the assessed amount would cause serious hardship to the person; or

                     (b)  there are other special reasons that make it fair and reasonable to defer making the assessment.

             (5)  The * Commissioner may defer making the assessment for any period that he or she thinks appropriate.

             (6)  The * Commissioner must, as soon as practicable after an application is made under this section:

                     (a)  consider the matter to which the application relates; and

                     (b)  notify the applicant of the Commissioner's decision on the application.

Note:          Deferrals of making assessments, or refusals of applications, are reviewable under Part 5-7.