QLDIn ForceAct
Taxation Administration Act 2001
sec.43Waiver of tax law liability
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sec.43 Waiver of tax law liability
The commissioner may waive payment of a taxpayer’s tax law liability up to the amount prescribed under a regulation. The liability to pay the amount waived is extinguished. (sec.43-ssec.1) The commissioner may waive payment of a taxpayer’s tax law liability up to the amount prescribed under a regulation. (sec.43-ssec.2) The liability to pay the amount waived is extinguished.