INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3B - Collection of tax in respect of certain payments  

Subdivision B - Deductions from certain payments  

SECTION 221YHZE   REMISSION OF CERTAIN AMOUNTS  

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(Repealed by No 11 of 1999)

221YHZE(2)   [Remission of penalty amount]  

The Commissioner may, in any case, for reasons that the Commissioner thinks sufficient, remit the whole or any part of any amount payable by a person under subsection 221YHZC(3) .

221YHZE(3)   [Notice of partial or no remission]  

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 the decision to the person by whom the amount is, or but for the remission would be, payable.