12BRemission of tax unpaid after three years

#### 12B Remission of tax unpaid after three years (1) Where tax (not being tax paid prior to the commencement of this section) in respect of any transaction, act or operation effected or done in relation to any goods has not been paid at the expiration of a period of three years from: (a) where the tax is payable in respect of the importation of those goods—the date of the entry of those goods for home consumption; or (b) in any other case—the close of the month in which the transaction, act or operation was effected or done; the Commissioner may remit that tax unless he: (c) has required payment of the tax prior to the expiration of that period; or (d) is satisfied that the payment of the tax was avoided by fraud or evasion. (2) For the purposes of this section, the payment (whether before or after the commencement of this section) of any amount in part satisfaction of tax payable in respect of several transactions, acts or operations shall, unless otherwise appropriated by, or with the concurrence of, the Commissioner, be appropriated in satisfaction of the tax payable in respect of transactions, acts or operations in the order of time in which those transactions, acts or operations were effected or done. (3) For the purposes of this section the Commissioner shall be deemed to have required payment of the tax if he, or an officer acting on his behalf, has served upon any person a notice in writing specifying that an amount of tax is payable by that person in respect of: (a) the transaction, act or operation specified in subsection (1) of this section; or (b) any transactions, acts or operations which include the transaction, act or operation specified in that subsection. (4) For the purposes of this section tax includes any further tax payable under any Sales Tax Assessment Act and any additional tax for which the person is liable under this Act or under any Sales Tax Assessment Act.