280-165
CurrentCommissioner must give reasons for not remitting in certain cases
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-25Charges and penalties
Division 280Shortfall interest charge
Subdivision 280-CRemitting shortfall interest charge
280-165 Commissioner must give reasons for not remitting in certain cases
The Commissioner must give you a written statement of the reasons for a decision not to remit an amount of *shortfall interest charge you are liable to pay if you requested the Commissioner, in the *approved form, to remit the amount.
Note:
Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.
This Act’s bill:Second reading speech
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