Writing off liability
54 Writing off liability
The Commissioner may write off the whole or part of an outstanding amount to which section 53 applies if satisfied that action, or further action, to recover the amount is impracticable or unwarranted.
The Commissioner does not, by writing off an outstanding amount —
extinguish the liability to pay the amount; or
prevent later proceedings to recover the amount.
A decision by the Commissioner to write off an outstanding amount, or not to write off the amount, cannot be the subject of appeal or judicial review or otherwise be called in question in any proceedings.
This section is subject to the Financial Management Act 2006.
[Section 54 amended: No. 77 of 2006 Sch. 1 cl. 67.]
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