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).