s 44
In forceEffect of writing off tax law liability
Part 4Payments and refunds of tax and other amounts
Division 4Power to waive or write off liability
44 Effect of writing off tax law liability
If all or part of a taxpayer’s tax law liability is written off under the Financial Accountability Act 2009, section 21, the writing off does not extinguish the taxpayer’s liability or prevent a later proceeding against the taxpayer to recover the amount of the liability.
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