NSWIn ForceAct
Taxation Administration Act 1996
25Remission of interest
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#### 25 Remission of interest
25 Remission of interest
> > (1) The Chief Commissioner may remit interest.
>
> > (2) The Chief Commissioner may issue guidelines setting out how interest must be remitted under this division.
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> > (3) If guidelines are issued, interest must be remitted only in accordance with the guidelines.
>
> > (4) The imposition or remission of penalty tax is not relevant to the imposition or remission of interest.
>
> **s 25:** Subst 2023 No 26, Sch 5\[1\].