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.