Tax Recovery Officer powers to stay recovery and amend or cancel certificates following reduction on appeal. Clause 415 authorises the Tax Recovery Officer to grant time for payment and to stay recovery proceedings for that period. If a certificate has been ... Summary
Tax Recovery Officer powers to stay recovery and amend or cancel certificates following reduction on appeal.
Clause 415 authorises the Tax Recovery Officer to grant time for payment and to stay recovery proceedings for that period. If a certificate has been issued and the outstanding demand is later reduced by appeal or other proceeding, the Tax Recovery Officer must stay recovery of the reduced portion while proceedings are pending or, once the order is final, amend or cancel the certificate.
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