Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8AAG

  (1)   The Commissioner may remit all or a part of the charge payable by a person.

  (2)   However, if a person is liable to pay the charge because an amount remains unpaid after the time by which it is due to be paid, the Commissioner may only remit all or a part of the charge in the circumstances set out in subsection   (3), (4) or (5).

  (3)   The Commissioner may remit all or a part of the charge referred to in subsection   (2) if the Commissioner is satisfied that:

  (a)   the circumstances that contributed to the delay in payment were not due to, or caused directly or indirectly by, an act or omission of the person; and

  (b)   the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances.

  (4)   The Commissioner may remit all or a part of the charge referred to in subsection   (2) if the Commissioner is satisfied that:

  (a)   the circumstances that contributed to the delay in payment were due to, or caused directly or indirectly by, an act or omission of the person; and

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

  (c)   having regard to the nature of those circumstances, it would be fair and reasonable to remit all or a part of the charge.

  (5)   The Commissioner may remit all or a part of the charge referred to in subsection   (2) if the Commissioner is satisfied that:

  (a)   there are special circumstances because of which it would be fair and reasonable to remit all or a part of the charge; or

  (b)   it is otherwise appropriate to do so.