Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 60
When commissioner may remit unpaid tax interest and penalty tax
60 When commissioner may remit unpaid tax interest and penalty tax
(1) The commissioner may remit the whole or part of unpaid tax interest or
(2) The remission of assessed interest or penalty tax must be
made by assessment.
(3) Despite section 26 (1) , the commissioner is not
required to give an assessment notice for the assessment if, after the
remission and the application of payments received by the commissioner for the
taxpayer’s assessment liability, the taxpayer has no assessment liability.
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