Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
The Commissioner may release you from a particular liability that you have incurred if you are an individual, or a trustee of the estate of a deceased person, and satisfying the liability would cause serious hardship.
|340-5||Release from particular liabilities in cases of serious hardship|
|340-10||Liabilities to which this section applies|
|340-15||Commissioner may take action to give effect to a release decision|
|340-20||Extinguishing your liability to pay a fringe benefits tax instalment if you are released|
|340-25||Extinguishing your liability to pay a PAYG instalment if you are released|