1238ACompliance with a notice under section 68 or 69 of the Administration Act

1238A Compliance with a notice under section 68 or 69 of the Administration Act

(1) The Secretary may waive the right to recover all or part of a debt if: (a) the debt arose, at least in part, as a result of a person not having complied with a notice under section 68 or 69 of the Administration Act, being a notice requiring the person to provide the Department with information or a statement about the person’s business income in a particular period; and (b) the Secretary has given the person 1 or more subsequent notices under section 68 or 69 requiring the person to provide the Department with the information or the statement; and (c) the person has complied with 1 of those subsequent notices. (2) In deciding whether to waive the right to recover any, all or part of the debt, the Secretary may have regard to the circumstances of: (a) the non‑compliance to which paragraph (1)(a) refers; and (b) any non‑compliance with a subsequent notice under section 68 or 69 in relation to the information or statement. (3) Subsection (2) does not limit the matters to which the Secretary may have regard.