TAXATION ADMINISTRATION ACT 1996 - SECT 106CA
Actions to be taken by Chief Commissioner
TAXATION ADMINISTRATION ACT 1996 - SECT 106CA
Actions to be taken by Chief Commissioner
(1) The Chief Commissioner is to make such refund of tax already paid as is
necessary to give effect to a decision of the Hardship Review Board under this
Division. (2) If the Chief Commissioner has made a debt recovery order in
respect of the tax amount under the State Debt Recovery Act 2018 , the
Chief Commissioner must revoke the debt recovery order to the extent necessary
to give effect to a decision of the Hardship Review Board , or of the
Chief Commissioner exercising the functions of the Hardship Review Board , to
waive the payment of tax.
http://www.austlii.edu.au/au/legis/nsw/consol_act/taa1996269/s106ca.html