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TAXATION ADMINISTRATION ACT 1996 - SECT 47
Arrangements for payment of tax
47 Arrangements for payment of tax
(1) The Chief Commissioner may extend the time for payment of tax by a
taxpayer and may accept the payment of tax by instalments.
(2) A decision of
the Chief Commissioner under this section may be made subject to such
conditions (for example, as to the payment of interest) as the
Chief Commissioner may determine.
(3) The Chief Commissioner may, in such
circumstances as the Chief Commissioner considers appropriate, remit the
payment of interest required to be paid by a condition imposed under
subsection (2) by any amount.
(4) This section ceases to apply if a debt
recovery order under the State Debt Recovery Act 2018 is made against the
taxpayer in respect of the amount payable.
(5) Subsection (4) does not limit
the functions of the Chief Commissioner under the State Debt Recovery Act
2018 .
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