Penalty immunity processing period extended to allow a longer Assessing Officer decision timeframe on immunity applications. Clause 74 proposes to extend the timeframe within which the Assessing Officer must accept or reject an application for penalty immunity, changing the processing period measured from the end of the month in which the application is received to a longer period, thereby lengthening the decision period available to the Assessing Officer without altering eligibility or substantive grounds for grant or refusal of immunity.
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Penalty immunity processing period extended to allow a longer Assessing Officer decision timeframe on immunity applications.
Clause 74 proposes to extend the timeframe within which the Assessing Officer must accept or reject an application for penalty immunity, changing the processing period measured from the end of the month in which the application is received to a longer period, thereby lengthening the decision period available to the Assessing Officer without altering eligibility or substantive grounds for grant or refusal of immunity.
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