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Tax Administration Act 1994

Disputes procedures - Notices of proposed adjustment

89K: Late actions deemed to occur within response period

You could also call this:

"Missing a tax deadline: what to do if you're late"

Illustration for Tax Administration Act 1994

If you miss a deadline to respond to a tax adjustment, you might still be able to take action. The Commissioner will consider if there was an exceptional circumstance that stopped you from responding on time. You can send a notice to the Commissioner as soon as possible to explain what happened. If the Commissioner agrees, they can issue a notice saying your action is treated as if it happened within the deadline. This means you can still reject a proposed adjustment or issue a notice of proposed adjustment. You can also send a statement of position. The Commissioner must decide within one month of getting your notice. If they do not make a decision, it is treated as if they made one. You can challenge the Commissioner's decision by filing proceedings under the Taxation Review Authorities Regulations 1998 within two months. An exceptional circumstance is something beyond your control that stopped you from responding. This could be an event that you could not anticipate or avoid. It could also be a minor delay due to a statutory holiday. You can find more information about what to do in sections like section 89G and section 89F. You can also look at the Taxation Review Authorities Regulations 1998 and the Taxation Review Authorities Act 1994. You can challenge a decision under Part 8A.

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Part 4ADisputes procedures
Notices of proposed adjustment

89KLate actions deemed to occur within response period

  1. Where—

  2. the Commissioner—
    1. considers that an exceptional circumstance has prevented a disputant from doing 1 or more of the actions described in subsection (1B); or
      1. considers that the disputant has a demonstrable intention to enter into or continue the disputes process at the time the disputant fails in doing 1 or more of the actions described in subsection (1B); and
      2. the disputant sends to the Commissioner—as soon as reasonably practicable after becoming aware of the disputant's failure to reject the Commissioner's proposed adjustment or to issue a notice within the applicable response period, the Commissioner may issue a notice in favour of the disputant stating that—
        1. a notice—
          1. rejecting an adjustment proposed by the Commissioner in the notice of proposed adjustment referred to in subsection (1B)(a); and
            1. specifying the matters required by section 89G; or
            2. a notice of proposed adjustment—
              1. in respect of a disputable decision referred to in subsection (1B)(b); and
                1. specifying the matters required by section 89F; or
                2. a statement of position,—
                3. the disputant's rejection of the Commissioner's notice of proposed adjustment; or
                  1. the disputant's notice of proposed adjustment; or
                    1. the disputant's statement of position:
                        1. is to be treated for all purposes under this Part as if it had been given within the applicable response period.

                      1. For the purposes of subsection (1)(a), the actions are—

                      2. rejecting, within the applicable response period, an adjustment contained in a notice of proposed adjustment issued by the Commissioner:
                        1. issuing, within the applicable response period, a notice of proposed adjustment under section 89D or 89DA in respect of a disputable decision:
                          1. issuing, within the applicable response period, a statement of position.

                            1. Subsection (1) may apply even if the Commissioner has already issued a notice of disputable decision that includes or takes account of an adjustment that was proposed by the Commissioner; and, where subsection (1) applies, the notice of disputable decision is to be deemed not to have been issued.

                            2. For the purposes of subsection (1),—

                            3. an exceptional circumstance arises if—
                              1. an event or circumstance beyond the control of a disputant provides the disputant with a reasonable justification for not rejecting a proposed adjustment, or for not issuing a notice of proposed adjustment or statement of position, within the response period for the notice:
                                1. a disputant is late in issuing a notice of proposed adjustment, notice of response or statement of position but the Commissioner considers that the lateness is minimal, or results from 1 or more statutory holidays falling in the response period:
                                2. an act or omission of an agent of a disputant is not an exceptional circumstance unless—
                                  1. it was caused by an event or circumstance beyond the control of the agent that could not have been anticipated, and its effect could not have been avoided by compliance with accepted standards of business organisation and professional conduct; or
                                    1. the agent is late in issuing a notice of proposed adjustment, notice of response or statement of position but the Commissioner considers that the lateness is minimal, or results from 1 or more statutory holidays falling in the response period.

                                    2. If the Commissioner decides to not issue a notice in favour of the disputant under subsection (1), the Commissioner must issue a notice of that decision (the refusal notice) within 1 month of the disputant sending the relevant notice or statement under subsection (1)(b).

                                    3. If the Commissioner fails to issue a refusal notice in accordance with subsection (4), then, for the purposes of subsection (6), the Commissioner is treated as issuing such a notice on the day that is 1 month after the disputant sends the relevant notice or statement under subsection (1)(b).

                                    4. The disputant may challenge the Commissioner's refusal notice by filing proceedings, in accordance with the Taxation Review Authorities Regulations 1998, within 2 months of the notice's issue. For the purposes of this subsection, the Taxation Review Authorities Act 1994, and the Taxation Review Authorities Regulations 1998, the refusal notice is treated as a notice of disputable decision and the challenge is treated as a challenge under Part 8A.

                                    Notes
                                    • Section 89K: inserted, on , by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
                                    • Section 89K(1)(a): replaced, on , by section 170(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                                    • Section 89K(1)(b)(i)(A): amended, on , by section 170(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                                    • Section 89K(1)(b)(ii): amended, on (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(5) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                                    • Section 89K(1)(b)(ii)(A): amended, on , by section 170(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                                    • Section 89K(1)(b)(ii)(A): amended, on (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(4) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                                    • Section 89K(1)(b)(ii)(B): amended, on (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(5) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                                    • Section 89K(1)(b)(iii): inserted, on (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(5) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                                    • Section 89K(1)(d): amended, on (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(6) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                                    • Section 89K(1)(e): inserted, on (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(6) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                                    • Section 89K(1B): inserted, on , by section 170(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                                    • Section 89K(3)(a): replaced, on (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(7) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                                    • Section 89K(3)(b): replaced, on (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 101(7) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                                    • Section 89K(4): inserted, on , by section 170(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                                    • Section 89K(5): inserted, on , by section 170(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                                    • Section 89K(6): inserted, on , by section 170(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).