Section 1061ZZFJ — Social Security Act 1991: Commissioner of Taxation may delay assessment

(1) The Commissioner of Taxation may, on application in the approved form by a person who has an accumulated FS debt, delay the making of an assessment under section 1061ZZFH. (2) An assessment may be delayed if the Commissioner considers that: (a) were the assessment to be made, payment of the assessed amount would cause serious hardship to the person; or (b) there are other special reasons that make it fair and reasonable to delay the assessment. (3) The Commissioner may delay the assessment for a period that he or she considers appropriate. (4) In this section: approved form has the meaning given by section 388-50 in Schedule 1 to the Taxation Administration Act 1953.