Australian Capital Territory
Taxation Administration Form Approval 2004 (No 2)
approval statement for
Approved form AF2004—12
made under the
Taxation Administration Act 1999, section 139C Approved forms
EXPLANATORY STATEMENT

This determination takes effect on the day after notification.
Under section 139C of the Taxation Administration Act 1999 the Commissioner may, in writing, approve forms for a tax law.
The purpose of the form is to enable people experiencing substantial hardship to apply for a deferment of rates.  Applications will only be accepted on this form.
The circumstances in which rates may be deferred, and the effect of a deferral of rates, are specified in Division 7.2 of the Rates Act 2004.

Authorised by the Commissioner for ACT Revenue