TAXATION ADMINISTRATION ACT 1953 (ARCHIVE)
View history note
Hide history noteThe Commissioner may remit all or a part of the penalty payable by a person if the Commissioner is satisfied that:
(a) the circumstances that contributed to the failure to notify, or delay in notifying, the Commissioner were not due to, or caused directly or indirectly by, an act or omission of the person; and
(b) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances.
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