QLDIn ForceAct
Payroll Tax Act 1971
sec.138Remission of unpaid tax interest and penalty tax under the Administration Act
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### sec.138 Remission of unpaid tax interest and penalty tax under the Administration Act
The commissioner must remit the whole of any unpaid tax interest and penalty tax in relation to a relevant employer’s liability for payroll tax under the amended Act for relevant wages.
For the commissioner’s power to remit unpaid tax interest and penalty tax, see the Administration Act, section 60.
s 138 ins 2010 No. 11 s 101