35Assessing grounds for deferral

35 Assessing grounds for deferral

35 Assessing grounds for deferral

In making a decision about whether an individual can meet basic living expenses, the Chief Commissioner must consider the following—

(a) the income and expenses of the individual,

(b) whether the individual has disposed of assets since a property tax liability was previously deferred or since property tax became payable for the financial year,

(c) the ability of the individual to rearrange current financial commitments or otherwise manage the individual’s financial affairs,

(d) whether the individual’s ability to manage the individual’s financial affairs is impaired because of ill health, including a mental illness, intellectual disability or cognitive impairment,

(e) other matters the Chief Commissioner reasonably considers to be relevant.