29
In forceRemission of interest
Part 5Interest and penalty tax
Division 5.1Interest
29 Remission of interest
The commissioner may, if the commissioner considers it appropriate in the circumstances, remit interest by any amount.
Note
The commissioner’s decision refusing to remit interest is a commissioner-reviewable decision (see s 107, def commissioner-reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).
Division 5.2 Penalty tax
This Act’s bill:Explanatory statementSecond reading speech
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