Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-50
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RELEASE FROM PARTICULAR LIABILITIES
Division 342
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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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