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Open Date
11 Jun 2024
Closing Date
22 Jul 2024

Extension of time applications from customers without tax agents

Standard practice statements describe how the Commissioner of Inland Revenue (the Commissioner) will exercise a statutory discretion or deal with practical issues arising out of the administration of the Inland Revenue Acts.

This standard practice statement updates and replaces SPS 09/03 Extension of time applications from taxpayers without tax agents.

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