106C
CurrentDeferral and writing off of tax
Part 10Objections and reviews
Division 5Hardship Review Board
106C Deferral and writing off of tax
(1)
The Hardship Review Board may direct the Chief Commissioner—
(a)
to extend the time for payment of tax under section 47, or
(b)
to write off tax under section 110.
(2)
The Hardship Review Board may exercise its functions under this section only in respect of tax payable by a natural person.
(3)
The Hardship Review Board cannot exercise its functions under this section if the Chief Commissioner has made a debt recovery order in respect of the tax under the State Debt Recovery Act 2018.
(4)
This section does not limit the functions of the Hardship Review Board under that Act.
This Act’s bill:Explanatory memorandumSecond reading speech
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