Appeals, postponements and reviews: postponements: what SA items can be postponed?
An application for a formal standover may be accepted against a charge arising from the following
- A Revenue assessment (SAM20130)
- A Revenue amendment (SAM21020)
- A Jeopardy amendment (SAM21010)There is
no legal right to formally postpone charges arising from
All or part of any SA charge may be informally stoodover unless that part of the charge is already formally stoodover.
An informal standover should, however, not be used if it is possible to formally standover all or part of the charge.