78EExemption from interest charge—Secretary’s determination

#### 78E Exemption from interest charge—Secretary’s determination (1) The Secretary may determine that interest charge is not payable, or is not payable in respect of a particular period, by a person on the outstanding amount of a debt. (2) The Secretary may make a determination under this section in circumstances that include (but are not limited to) the Secretary being satisfied that the person has a reasonable excuse for: (a) failing to enter into an arrangement under section 91 to pay the outstanding amount of the debt; or (b) having entered an arrangement, failing to make a payment in accordance with that arrangement. (3) The determination may relate to a period before, or to a period that includes a period before, the making of the determination. (4) The determination may be expressed to be subject to the person complying with one or more specified conditions. (5) If the determination is expressed to be subject to the person complying with one or more specified conditions, the Secretary must give written notice of the determination to the person as soon as practicable after the determination is made. (6) If: (a) the determination is expressed to be subject to the person complying with one or more specified conditions; and (b) the person contravenes a condition or conditions without reasonable excuse; the determination ceases to have effect from and including the day on which the contravention or the earliest of the contraventions occurred. (7) The Secretary may cancel or vary the determination by written notice given to the person.