59
CurrentArrangements for payment of tax
Part 7Collection of tax
59 Arrangements for payment of tax
The Commissioner may – extend the time for payment of tax by a taxpayer; and accept the payment of tax by instalments.
A decision of the Commissioner under this section may be made subject to any condition the Commissioner determines.
The Commissioner may remit, in whole or in part, the payment of any interest required to be paid by a condition imposed under subsection (2) in any circumstances the Commissioner considers appropriate.
This Act’s bill:Second reading speech
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