SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 9 - PENALTIES FOR NON-COMPLIANCE

SECTION 100 (Repealed by 101 of 2006)   REMISSION OF PENALTY  

100    The Commissioner may remit all or any of the penalty that a person is liable to pay under this Part (other than failure to notify penalty under section 95A). The remission may be made either before or after the penalty is assessed.Note: The Commissioner may remit failure to notify penalty under section 8AAM of the Taxation Administration Act 1953.

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