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TAXATION ADMINISTRATION ACT 1996 - SECT 106A
Functions of Hardship Review Board
(1) The Hardship Review Board may exercise its functions under this Division
in relation to a tax only on the application of the taxpayer.
(2) Division 3
of Part 7 of the State Debt Recovery Act 2018 applies to reviews under this
Act in the same way as it applies to hardship reviews under that Act.
(3) The
Hardship Review Board may exercise its functions under this Act in conjunction
with any functions that the Board may exercise under the
State Debt Recovery Act 2018 or the Fines Act 1996 .
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