INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3A - Collection of tax in respect of certain payments for work  

Subdivision B - Operative provisions  

SECTION 221YHL   REMISSION OF CERTAIN AMOUNTS  

221YHL(1)    
(Repealed by No 11 of 1999)

221YHL(2)   [Other penalties]  

The Commissioner may, in any case, for reasons that he thinks sufficient, remit the whole or any part of any amount payable by a person under subsection 221YHH(1) .

221YHL(3)   [Notice of remission decision]  

Where the Commissioner makes a decision to remit part only of an amount payable as mentioned in subsection (2), or not to remit any part of such an amount, the Commissioner shall give notice in writing of his decision to the person by whom the amount is, or but for the remission would be, payable.