TAXATION ADMINISTRATION ACT 1996 - SECT 106B
Waiver of tax
TAXATION ADMINISTRATION ACT 1996 - SECT 106B
Waiver of tax
106B Waiver of tax
(1) The Hardship Review Board may, if authorised by a taxation law to do so,
waive the payment of tax, either wholly or in part, if it is satisfied that--
(a) the person liable to pay it is in such circumstances that the exaction of
the full amount of tax would result in serious hardship for the person or the
person's dependants, or
(b) the person liable to pay it has died and that
person's dependants are in such circumstances that the exaction of the full
amount of tax would result in serious hardship for them.
(a) any amount payable to the Chief Commissioner under a
taxation law in relation to tax, including any interest and penalty tax under
Part 5, and
(b) any costs and expenses incurred in relation to the recovery
of the tax or any other amount that the Chief Commissioner is entitled to
recover from any such person.
(4) This section applies only to tax payable by
a natural person.