SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 9 - PENALTIES FOR NON-COMPLIANCE

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SECTION 100 (Repealed by 101 of 2006)   REMISSION OF PENALTY  

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100    The Commissioner may remit all or any of the penalty that a person is liable to pay under this Part (other than failure to notify penalty under section 95A). The remission may be made either before or after the penalty is assessed.Note: The Commissioner may remit failure to notify penalty under section 8AAM of the Taxation Administration Act 1953.

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History

S 100 amended by No 178 of 1999, s 3 and Sch 2 items 73 and 74, effective 22 December 1999, by inserting ``(other than failure to notify penalty under section 95A)'' after ``this Part'' and by inserting the note.

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