Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)

Schedule 9   Release from particular liabilities in cases of serious hardship

Part 3   Transitional and application provisions

19   Application provision

A person may be released, under Division 340 in Schedule 1 to the Taxation Administration Act 1953, from a liability that the person has incurred even if the liability was incurred before the commencement of this Schedule.