38
CurrentRemission of interest
Part 5Interest and penalty tax
Division 1Interest
38 Remission of interest
The Commissioner, in any circumstances the Commissioner considers appropriate, may remit interest payable by a taxpayer by any amount.
If the Commissioner remits any interest under this section, he or she may, at any time, reimpose all or part of the interest in any circumstances that the Commissioner considers appropriate.
This Act’s bill:Second reading speech
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