A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 1 General
Taxation Administration Act 1953
72 Subsection 8AAG(5)
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.
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