The Commissioner's discretion to extend the time in which the agreement in writing must be made to apply the margin scheme under Division 75 of the A New Tax System (Goods and Services Tax) Act 1999

What this Practice Statement is about

Exercising the discretion

Approving the exercise of the discretion

Limit to the discretion in relation to the margin scheme

When it may be appropriate to exercise the discretion

Requirements of a request to exercise the discretion

Notifying your decision

Taxpayers' review rights

More information