110
CurrentWriting off of tax
Part 11Miscellaneous provisions
110 Writing off of tax
(1)
The Chief Commissioner may write off the whole or any part of any unpaid tax if satisfied that action, or further action, to recover the tax is impracticable or unwarranted.
(2)
The writing off of tax does not affect the liability of the taxpayer to pay the tax or the power of the Chief Commissioner to recover it.
(3)
This section has effect despite the provisions of the Government Sector Finance Act 2018 or another taxation law.
This Act’s bill:Explanatory memorandumSecond reading speech
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