Appeals, postponements and reviews: postponements: who can make a postponement application?
An application for a formal standover must be made by a person eligible to appeal against the SA charge. This is
- A taxpayer
- A person acting in capacity
- An authorised agent acting on behalf of the taxpayer
No application is necessarily required. The decision to informally standover all or part of an SA charge may result from
- A request from a taxpayer or an agent, either verbally or in writing
- Third party information
- The circumstances of the case
An appeal against a penalty imposed upon a partnership may be made by a nominated partner (see subject ‘Maintain Taxpayer Record: Nominated Partner’ (SAM101290) on behalf of all the relevant partners.
Unless the appeal can be settled immediately the penalty charged on each of the linked partner records will be informally stoodover. See subject ‘Postponement application - partnership’ (SAM11120).
An appeal against a penalty imposed against a trust will normally be made by the main trustee on behalf of all the relevant trustees.
Unless the appeal can be settled immediately the penalty will be informally stoodover. See subject ‘Postponement application - penalty or surcharge’ (SAM11090).