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.

According to CA ANZ, the statement will be a useful resource for taxpayers.

CA ANZ recommends some aspects of the item be reviewed and clarified with additional references.