In terms of the "pay now, argue later rule" you have to pay the assessed taxes even if you are not in
agreement with the assessment or you dispute the debt.
A dispute or an objection does not suspend payment of the debt. According to the rule, you have
to pay the assessed
debt, and should your dispute (objection) be resolved in your favour, you will be refunded.
That's were we come into the picture; applying to the Commissioner to put the payment and
collection of the outstanding taxes on hold pending finalization of the dispute.