1
What this Practice Statement is about
2
When exercise of the Commissioner's discretion is not required
3
Threshold considerations to exercising the Commissioner's discretion
4
Additional considerations in determining whether it is reasonable to exercise the Commissioner's discretion
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When it is not appropriate to exercise the Commissioner's discretion
6
Effect of exercising the Commissioner's discretion
7
Who can exercise the Commissioner's discretion and when to escalate
8
Third-party enquiries
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Penalties and general interest charge
10
Objections, reviews and appeals
11
What other review rights are there against an exercise of the Commissioner's discretion
12
More information