Taxation Administration Act 1996

The Chief Commissioner is to make such refund of tax already paid as is necessary to give effect to a decision of the Hardship Review Board under this Division.

If the Chief Commissioner has made a debt recovery order in respect of the tax amount under the State Debt Recovery Act 2018, the Chief Commissioner must revoke the debt recovery order to the extent necessary to give effect to a decision of the Hardship Review Board, or of the Chief Commissioner exercising the functions of the Hardship Review Board, to waive the payment of tax.