CTHRepealedAct
Sales Tax Assessment Act 1992
100Remission of penalty
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100 Remission of penalty
The Commissioner may remit all or any of the penalty that a person is liable to pay under this Part (other than failure to notify penalty under section 95A). The remission may be made either before or after the penalty is assessed.
Note: The Commissioner may remit failure to notify penalty under section 8AAM of the Taxation Administration Act 1953.