NSWIn ForceAct
Taxation Administration Act 1996
106CAActions to be taken by Chief Commissioner
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#### 106CA Actions to be taken by Chief Commissioner
106CA Actions to be taken by Chief Commissioner
> > (1) The Chief Commissioner is to make such refund of tax already paid as is necessary to give effect to a decision of the Hardship Review Board under this Division.
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> > (2) If the Chief Commissioner has made a debt recovery order in respect of the tax amount under the [State Debt Recovery Act 2018](/view/html/inforce/current/act-2018-011), the Chief Commissioner must revoke the debt recovery order to the extent necessary to give effect to a decision of the Hardship Review Board, or of the Chief Commissioner exercising the functions of the Hardship Review Board, to waive the payment of tax.
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> **s 106CA:** Ins 2001 No 96, Sch 3 \[2\]. Am 2018 No 11, Sch 3.14 \[15\].