Taxation Administration Act 1953
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesThe Commissioner may release you from a particular liability that you have incurred if you are an individual, or a trustee of the estate of a deceased person, and satisfying the liability would cause serious hardship.
Operative provisions | |
340-5 | Release from particular liabilities in cases of serious hardship |
340-10 | Liabilities to which this section applies |
340-15 | Commissioner may take action to give effect to a release decision |
340-20 | Extinguishing your liability to pay a fringe benefits tax instalment if you are released |
340-25 | Extinguishing your liability to pay a PAYG instalment if you are released |
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