PART 6Enforcement

Appeals etc

164Applications in respect of urgent notices

1

This section applies where an information notice, an assessment notice or an enforcement notice given to a person contains an urgency statement.

2

The person may apply to the court for either or both of the following—

a

the disapplication of the urgency statement in relation to some or all of the requirements of the notice;

b

a change to the time at which, or the period within which, a requirement of the notice must be complied with.

3

On an application under subsection (2), the court may do any of the following—

a

direct that the notice is to have effect as if it did not contain the urgency statement;

b

direct that the inclusion of the urgency statement is not to have effect in relation to a requirement of the notice;

c

vary the notice by changing the time at which, or the period within which, a requirement of the notice must be complied with;

d

vary the notice by making other changes required to give effect to a direction under paragraph (a) or (b) or in consequence of a variation under paragraph (c).

4

The decision of the court on an application under this section is final.

5

In this section, “urgency statement” means—

a

in relation to an information notice, a statement under section 142(7)(a),

b

in relation to an assessment notice, a statement under section 146(8)(a) or (9)(d), and

c

in relation to an enforcement notice, a statement under section 150(8)(a).