Australian Capital Territory Repealed Acts

This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 32

        (a)     where the Commissioner is of the opinion that the circumstances that contributed to the delay in payment of the tax, duty, penalty tax or licence fee were not caused directly or indirectly by an act or omission of the person—that the person has taken reasonable steps to mitigate, or to mitigate the effects of, those circumstances;

        (b)     where the Commissioner is of the opinion that the circumstances that contributed to the delay in payment of the tax, duty, penalty tax or licence fee were caused directly or indirectly by an act or omission of the person—that:

              (i)     the person has taken reasonable steps to mitigate, or to mitigate the effects of, those circumstances; and

              (ii)     having regard to the nature of those circumstances, it would be fair and reasonable to remit part or all of the penalty tax; or

        (c)     that, having regard to the nature of the circumstances that contributed to the delay in payment of the tax, duty, penalty tax or licence fee it would be fair and reasonable to remit all or part of the penalty tax.

(2) For the purposes of the application of subsection 26 (1) of the Interpretation Ordinance 1967 to the power of remission conferred by subsection (1), subsection 30 (4) shall not be taken to preclude the exercise of the power before an assessment of the amount of penalty tax payable is made under section 30.

Division 3—Overpayments

Refunds of overpaid amounts