CISR81010 - Compliance: Overview & 鈥楻easonable excuse鈥�: Introduction

This chapter provides guidance on Regulation 13 determinations (CISR82000), and Regulation 9 directions (CISR83000). It also covers what a 鈥榬easonable excuse鈥� (CISR81020) and 鈥榬easonable care鈥� (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.