Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-50 - RELEASE FROM PARTICULAR LIABILITIES  

Division 342 - Commissioner ' s power relating to proceeds of crime proceedings  

Guide to Division 342  

SECTION 342-1   WHAT THIS DIVISION IS ABOUT  


To facilitate the starting, conduct and ending of proceedings under the Proceeds of Crime Act 2002 , the Commissioner may waive the right to payment of certain tax-related liabilities.




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