INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision I - Civil penalties for failure to make deductions from reportable payments and for failure to send deductions to the Commissioner  

SECTION 220AU   COMMISSIONER MAY REMIT PENALTY FOR FAILURE TO DEDUCT  

220AU(1)   [Authority to remit]  

The Commissioner may remit all or a part of the penalty a person is liable to pay under subsection 220AS(1) .

220AU(2)   [Written notice]  

The Commissioner must give written notice to the person if the Commissioner decides:

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

(b) not to remit any part of the penalty.