106WPower of Commissioner to defer assessment or reduce assessment to nil

#### 106W Power of Commissioner to defer assessment or reduce assessment to nil (1) The Commissioner may, on written application by a person, defer the making of an assessment in relation to the person under section 106T if the Commissioner is of the opinion that: (a) if the assessment were 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 defer the making of the assessment. (2) The Commissioner may defer the assessment for any period that he or she thinks appropriate. (3) The Commissioner may, on written application by a person, amend an assessment made in relation to the person under section 106T so that no amount is payable under the assessment if the Commissioner is of the opinion that: (a) payment of the assessed amount has caused or would cause serious hardship to the person; or (b) there are other special reasons that make it fair and reasonable to make the amendment. (4) If an application is made under subsection (1) or (3), the Commissioner must as soon as practicable: (a) consider the matter to which the application relates; and (b) notify the applicant of the Commissioner’s decision on the application.