A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2 Consequential and miscellaneous amendments

Repeal the subsection, substitute:

(5) The Commissioner may remit all or a part of the charge referred to in subsection (2) if the Commissioner is satisfied that:

(a) there are special circumstances because of which it would be fair and reasonable to remit all or a part of the charge; or

(b) it is otherwise appropriate to do so.