New South Wales Consolidated Acts
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TAXATION ADMINISTRATION ACT 1996 - SECT 110
Writing off of tax
110 Writing off of tax
(1) The Chief Commissioner may write off the whole or any part of any unpaid
tax if satisfied that action, or further action, to recover the tax is
impracticable or unwarranted.
(2) The writing off of tax does not affect the
liability of the taxpayer to pay the tax or the power of the
Chief Commissioner to recover it.
(3) This section has effect despite the
provisions of the Government Sector Finance Act 2018 or another taxation law.
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