Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 250.45

    This Division does not apply to you and an asset at a particular time if:

  (a)   you request the Commissioner to make a determination under this subsection; and

  (b)   the Commissioner determines that it is unreasonable that the Division should apply to you and the asset at that time, having regard to:

  (i)   the circumstances because of which this Division would apply to you and the asset; and

  (ii)   any other relevant circumstances.