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What this Practice Statement is about
When exercise of the Commissioner's discretion is not required
Threshold considerations to exercising the Commissioner's discretion
Additional considerations in determining whether it is reasonable to exercise the Commissioner's discretion
When it is not appropriate to exercise the Commissioner's discretion
Effect of exercising the Commissioner's discretion
Who can exercise the Commissioner's discretion and when to escalate
Third-party enquiries
Penalties and general interest charge
Objections, reviews and appeals
What other review rights are there against an exercise of the Commissioner's discretion
More information
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