Commonwealth Numbered Acts

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 36

36. (1) If any tax assessed under this Act remains unpaid after the time when
it became due and payable, or would, but for section 35, have become due and
payable, additional tax is due and payable by way of penalty at the rate of
20% per annum on the amount unpaid, computed from that time or, where, under
section 35, the Commissioner has granted an extension of time for payment of
the tax or has permitted payment of the tax to be made by instalments, from
such day as the Commissioner determines, not being a day prior to the day on
which the tax was originally due and payable.

(2) Where additional tax is payable by a person under this section and-

   (a)  the Commissioner is satisfied that-

        (i)    the circumstances that contributed to the delay in payment of
               the tax were not due to, or caused directly or indirectly by,
               an act or omission of the person; and

        (ii)   the person has taken reasonable action to mitigate, or mitigate
               the effects of, those circumstances;

   (b)  the Commissioner is satisfied that-

        (i)    the circumstances that contributed to the delay in payment of
               the tax were due to, or caused directly or indirectly by, an
               act or omission of the person;

        (ii)   the person has taken reasonable action to mitigate, or mitigate
               the effects of, those circumstances; and

        (iii)  having regard to the nature of those circumstances, it would be
               fair and reasonable to remit the additional tax or part of the
               additional tax; or

   (c)  the Commissioner is satisfied that there are special circumstances by
        reason of which it would be fair and reasonable to remit the
        additional tax or part of the additional tax, the Commissioner may
        remit the additional tax or part of the additional tax.

(3) Notwithstanding anything contained in this section, the Commissioner may
sue for recovery of any tax unpaid immediately after the expiry of the time
when it becomes due and payable.

(4) In this section, ''tax'' includes additional tax under section 17.