TAXATION ADMINISTRATION ACT 1953 (ARCHIVE)

PART IIA - THE GENERAL INTEREST CHARGE  

Division 2 - The failure to notify penalty  

SECTION 8AAM (Archive)  

8AAM   REMISSION OF THE PENALTY  
The Commissioner may remit all or a part of the penalty payable by a person if the Commissioner is satisfied that:

(a) the circumstances that contributed to the failure to notify, or delay in notifying, the Commissioner were not due to, or caused directly or indirectly by, an act or omission of the person; and

(b) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances.