CISR81010 - Compliance: Overview & ‘Reasonable excuse’: Introduction
This chapter provides guidance on Regulation 13 determinations (CISR82000), and Regulation 9 directions (CISR83000). It also covers what a ‘reasonable excuse’ (CISR81020) and ‘reasonable care’ (CISR81120) means when considering appeals against
- refusal to grant gross payment status to a customer
- refusal to allow gross payment status to continue for a customer
- issue of CIS penalties for the late filing of contractor monthly returns (CIS300)
- issue of determinations and other appealable CIS decisions.