Commissioner to give effect to emergency tax relief measures
95B Commissioner to give effect to emergency tax relief measures
If the State has publicly announced any tax relief measures in response to an emergency, the Treasurer may direct the Commissioner to take any action that is necessary to give effect to those measures.
The Commissioner must comply with a direction under subsection (1).
A tax relief measure may be made subject to any conditions—
specified in the public announcement; or
specified in the Treasurer's direction; or
specified by the Commissioner.
This section applies whether the public announcement by the State has been made before, or is made after, the commencement of this Part.
To avoid doubt, a tax relief measure is not an assessment for the purposes of a taxation law.
S. 95C inserted by No. 14/2020 s. 11.
This Act’s bill:Second reading speech
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