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TAXATION ADMINISTRATION ACT 1996 - SECT 106A Functions of Hardship Review Board

TAXATION ADMINISTRATION ACT 1996 - SECT 106A

Functions of Hardship Review Board

106A Functions of Hardship Review Board

(1) The Hardship Review Board may exercise its functions under this Division in relation to a tax only on the application of the taxpayer.
(2) Division 3 of Part 7 of the State Debt Recovery Act 2018 applies to reviews under this Act in the same way as it applies to hardship reviews under that Act.
(3) The Hardship Review Board may exercise its functions under this Act in conjunction with any functions that the Board may exercise under the State Debt Recovery Act 2018 or the Fines Act 1996 .