29Adjusted taxable income—prescribed circumstances

29 Adjusted taxable income—prescribed circumstances

For paragraph 58A(2)(c) of the applied Assessment Act the following circumstances are prescribed: (a) a parent is unable to provide information about taxable income to the Registrar at the time the administrative assessment was made because at that time: (i) the parent did not know that the assessment was being made; or (ii) the parent had a serious illness or injury; or (iii) the parent was under detention or imprisonment; or (iv) the parent resided in a remote location which made it difficult to contact the Registrar; or (v) a natural disaster prevented the parent from being able to contact the Registrar; or (vi) there was some other exceptional circumstance that prevented the parent from providing the information; and (b) the Registrar confirms that the parent was unable to provide the information because of a circumstance in paragraph (a); and (c) the parent later provides the information to the Registrar as soon as is practicable in the circumstances.