37
In forceRemission of penalty tax
Part 5Interest and penalty tax
Division 5.2Penalty tax
37 Remission of penalty tax
The commissioner may, if the commissioner considers it appropriate in the circumstances, remit penalty tax by any amount.
Note
The commissioner’s decision refusing to remit penalty tax payable by a person is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).
Part 6 Returns
Division 6.1 General
This Act’s bill:Explanatory statementSecond reading speech
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