70Release of employers in cases of hardship

#### 70 Release of employers in cases of hardship (1) In any case where it is shown to the satisfaction of a Board consisting of the Commissioner, the Secretary to the Department of Finance and the Comptroller‑General of Customs or of such substitutes for all or any of them as the Minister appoints from time to time that: (a) an employer has suffered such a loss or is in such circumstances; or (b) owing to the death of a person who, if he had lived, would have been liable to pay tax, the dependants of that person are in such circumstances; that the exaction of the full amount of tax will entail serious hardship, the Board may release the employer or the trustee of the estate of the deceased person (as the case may be) wholly or in part from his liability, and the Commissioner may make such entries as are necessary for that purpose. (2) The Commissioner or his substitute shall be Chairman of the Board, and the decision of the majority shall prevail. (3) Where an application is made for release in respect of an amount of tax if that amount is not less than One thousand dollars, the Board shall, and if that amount is less than One thousand dollars, the Board may refer the application to the Tribunal and shall notify the applicant in writing of its having done so. (4) The President of the Tribunal shall designate the Registrar, a District Registrar or a Deputy Registrar of the Tribunal to be a designated person: (a) for the purposes of dealing with the application; or (b) for the purposes of dealing with applications under this section included in a specified class of applications. (5) The applicant may appear before the designated person or the designated person may require the applicant to appear before him, either in person or by a representative, and the designated person may examine the applicant or his representative upon oath or affirmation concerning any statements which the applicant has, or desires to have, placed before the Board constituted by this section. (6) The designated person shall be assisted in his examination of the applicant by an officer of the Australian Taxation Office who is a qualified accountant. (7) The designated person may permit the taxpayer to be assisted at the examination by such persons as the designated person considers the circumstances justify. (8) A record shall be made of the information elicited by the designated person during his examination. (9) The designated person shall: (a) submit a report to the Board constituted under this section upon the facts disclosed by his examination, together with the record referred to in subsection (8); and (b) draw the attention of that Board to any facts that, in his opinion, have particular bearing upon the application.