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What this Practice Statement is about?
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Background - policy intent
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The discretion to grant further time
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Example 1 - Norfolk Island, no ABN required
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Example 2 - operating an enterprise without an ABN
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Example 3 - adverse consequences of not holding an ABN do not apply
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Example 4 - eligibility of a business with no supplies in a tax period that ends before 12 March 2020
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Example 5 - new business not registered for GST
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Example 6 - non-ATO initiated deferral
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Example 7 - impact of tax agent conduct
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Example 8 - reasonable circumstances
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Example 9 - operating outside the tax system
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Example 10 - unreasonable circumstances
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Who is authorised to exercise the discretion on behalf of the Commissioner?