AustLII Tasmanian Consolidated Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 45

Remission of penalty tax

(1)  The Commissioner, in any circumstances the Commissioner considers appropriate, may remit penalty tax by any amount.
(2)  If the Commissioner remits any penalty tax under this section, he or she may, at any time, reimpose all or part of the penalty tax in any circumstances that the Commissioner considers appropriate.


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