Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-25 - CHARGES AND PENALTIES  

Division 280 - Shortfall interest charge  

Subdivision 280-C - Remitting shortfall interest charge  

SECTION 280-165  

280-165   COMMISSIONER MUST GIVE REASONS FOR NOT REMITTING IN CERTAIN CASES  

The Commissioner must give you a written statement of the reasons for a decision not to remit an amount of *shortfall interest charge you are liable to pay if you requested the Commissioner, in the *approved form, to remit the amount.

Note:

Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.