29
CurrentRemission of interest
Part 5Interest and penalty tax
Division 1Interest
29 Remission of interest
(1)
The Commissioner may, at the Commissioner's discretion, remit interest payable by a taxpayer under this Division by any amount.
(2)
A decision under subsection (1) is a non-reviewable decision.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.