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Commissioner's discretion to allow further time for an entity to hold an ABN or provide notice to the Commissioner of assessable income or supplies

What this Practice Statement is about?

Background - policy intent

The discretion to grant further time

Example 1 - Norfolk Island, no ABN required

Example 2 - operating an enterprise without an ABN

Example 3 - adverse consequences of not holding an ABN do not apply

Example 4 - eligibility of a business with no supplies in a tax period that ends before 12 March 2020

Example 5 - new business not registered for GST

Example 6 - non-ATO initiated deferral

Example 7 - impact of tax agent conduct

Example 8 - reasonable circumstances

Example 9 - operating outside the tax system

Example 10 - unreasonable circumstances

Who is authorised to exercise the discretion on behalf of the Commissioner?

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