69Release of employers in cases of hardship

69 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 or she 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 or her liability, and the Commissioner may make such entries as are necessary for that purpose. (2) The Commissioner or his or her substitute shall be Chairman of the Board, and the decision of the majority prevails. (3) Where an application is made for release in respect of an amount of tax, if that amount is not less than $1,000, the Board shall, and if that amount is less than $1,000, 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 or her, either in person or by a representative, and the designated person may examine the applicant or his or her 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 or her examination of the applicant by an officer employed in 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 or her examination. (9) The designated person shall submit a report to the Board constituted by this section upon the facts disclosed by his or her examination, and shall draw the attention of that Board to any facts that, in his or her opinion, have particular bearing upon the application for release from tax. (10) The report shall be accompanied by the record referred to in subsection (8). (11) In this section, tax includes: (a) further tax; and (b) additional tax under section 27 or 42.