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 340 - Commissioner's power in cases of hardship  

Guide to Division 340  

SECTION 340-1   WHAT THIS DIVISION IS ABOUT  

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.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
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




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