76Remission of tax not paid within 3 years after it became payable

#### 76 Remission of tax not paid within 3 years after it became payable (1) The Commissioner must remit any tax that has not been paid within 3 years after the time when it became payable, unless: (a) within the period of 3 years, the Commissioner has required payment of the tax by a notice in writing served on the person liable to pay the tax; or (b) the Commissioner is satisfied that payment of the tax was avoided by fraud or evasion. (3) In this section: > tax includes amounts payable under Part 7A, penalty under Part 9 and late‑payment penalty.