Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

S 16-45 repealed by No 58 of 2006 , s 3 and Sch 7 item 137, applicable to administrative penalties imposed after 22 June 2006. Act No 58 of 2006 , s 3 and Sch 7 item 139 contained the following transitional provision:

139 Transitional  
(1)
If, under section 16-45 in Schedule 1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item, the Commissioner has refused to any extent to remit to an entity an amount of penalty, the entity may, in the manner set out in Part IVC of that Act, object against the decision.

(2)
The objection must be made before the end of 60 days after the day on which this Act receives the Royal Assent (the assent day ) [Note: the date of assent was 22 June 2006].

(3)
An objection that was purported to have been made against such a refusal before the assent day has effect as if it had been made under this item on the assent day.

S 16-45 formerly read:

SECTION 16-45 REMISSION OF PENALTY UNDER SECTION 16-30, 16-40 OR 16-43  
16-45(1)
The Commissioner may remit all or a part of a penalty under section 16-30 , 16-40 or 16-43 .

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History

S 16-45(1) amended by No 66 of 2003, s 3 and Sch 5 item 14, by substituting " , 16-40 or 16-43 " for " or 16-40 " , applicable to payments made, and non-cash benefits provided, on or after 1 July 2003.

S 16-45(1) amended by No 179 of 1999, s 3 and Sch 12 item 15, by omitting " , 16-35 " after " 16-30 " , effective 1 July 2000.

16-45(2)
If the Commissioner decides:

(a) to remit only part of a penalty; or

(b) not to remit any part of a penalty;

the Commissioner must give written notice of the decision to the entity liable to pay the penalty.

Note:

A person who is dissatisfied with a decision under this section may object against the decision in the manner set out in Part IVC .