283Remission of interest charge, realisations charge and late payment penalty

283  Remission of interest charge, realisations charge and late payment penalty  (1) The Inspector‑General may remit an amount of interest charge, realisations charge or late payment penalty that is payable but has not been paid if the Inspector‑General thinks that:  (a) failure to remit the amount would cause a person undue hardship; and  (b) it is appropriate to remit the amount.  (2) The following provisions apply in relation to remissions under subsection (1):  (a) the person liable to pay the charge or penalty may apply for a remission;  (b) an application is to be in writing, setting out the reasons for the application, and is to be made to the Inspector‑General;  (c) the Inspector‑General’s decision on an application is to be in writing;  (d) application may be made to the Administrative Review Tribunal for review of a decision to refuse an application, or to remit a lesser amount than was applied for. Note: Section 266 of the Administrative Review Tribunal Act 2024 requires notification of a decision that is reviewable.