60
CurrentWhen commissioner may remit unpaid tax interest and penalty tax
Part 5Interest and penalty tax
Division 2Remission of interest and penalty tax
60 When commissioner may remit unpaid tax interest and penalty tax
(1)
The commissioner may remit the whole or part of unpaid tax interest or penalty tax.
(2)
The remission of assessed interest or penalty tax must be made by assessment.
This Act’s bill:Explanatory memorandum
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