SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 5 - COLLECTION AND RECOVERY

Division 4 - Remission of tax

SECTION 76 (Repealed by 101 of 2006)   REMISSION OF TAX NOT PAID WITHIN 3 YEARS AFTER IT BECAME PAYABLE  

76(1)  [Failure to pay tax within 3 years]  

The Commissioner must remit any tax that has not been paid within 3 years after the time when it became payable, unless:

(a)  within the period of 3 years, the Commissioner has required payment of the tax by a notice in writing served on the person liable to pay the tax; or

(b)  the Commissioner is satisfied that payment of the tax was avoided by fraud or evasion.

76(2)  (Repealed by No 11 of 1999)

76(3)  [``tax'']  

In this section:

``tax'' includes amounts payable under Part 7A, penalty under Part 9 and late-payment penalty.