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 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

Part 4-50 inserted by No 67 of 2003.

Div 340 heading substituted by No 56 of 2010, s 3 and Sch 6 item 12, effective 3 June 2010. The heading formerly read:

Commissioner ' s power to provide release from particular liabilities

Div 340 inserted by No 67 of 2003. Act No 67 of 2003, s 3 and Sch 9 item 19, contained the following application provision:

S 340-5(3) substituted by No 58 of 2006 , s 3 and Sch 7 item 166, effective 22 June 2006. S 340-5(3) formerly read:

Release by the Commissioner

340-5(3)
The Commissioner may release you, in whole or in part, from the liability if you are a person specified in the column headed " Person " of the following table and the condition specified in the column headed " Conditions " of the table is satisfied:

Person and condition
Item	Person	Condition
1	an *individual	you would suffer serious hardship if you were required to satisfy the liability
2	a *trustee of the estate of a deceased person	the dependants of the deceased person would suffer serious hardship if you were required to satisfy the liability

S 340-5 inserted by No 67 of 2003. For application provision see note under Div 340 heading.