INCOME TAX ASSESSMENT ACT 1936 - SECT 222APF Remission of penalty if section 222APB complied with before notice period ends

Commonwealth Consolidated Acts

Remission of penalty if section 222APB complied with before notice period ends

If:

(a) a penalty is payable by a person under this Subdivision; and

(b) section 222APB is complied with at a time when the Commissioner has not yet given the person a notice under section 222APE, or within 14 days after the Commissioner gives the person such a notice;

the penalty is remitted because of this section.