Withdrawal - If:[bull ] an assessment has been raised on the basis that a taxpayer has not adopted arm's length principles in setting prices in international transactions; and [bull ] the assessment results in an increase in tax payable; and [bull ] the taxpayer objects and refers his objection to the Administrative Appeals Tribunal or Federal Court; and [bull ] cannot demonstrate that payment of the full amount would cause financial hardship; what are the guidelines for granting an extension of time for payment?

If: • an assessment has been raised on the basis that a taxpayer has not adopted arm's length principles in setting prices in international transactions; and • the assessment results in an increase in tax payable; and • the taxpayer objects and refers his objection to the Administrative Appeals Tribunal or Federal Court; and • cannot demonstrate that payment of the full amount would cause financial hardship; what are the guidelines for granting an extension of time for payment?