33APenalty tax relief

#### 33A Penalty tax relief 33A Penalty tax relief > > (1) The Chief Commissioner may, in a way the Chief Commissioner thinks fit, publish guidelines on the circumstances in which, or the grounds on which, the Chief Commissioner may determine that no penalty tax is payable in relation to a tax default (penalty tax relief guidelines). > > > (2) If the Chief Commissioner publishes penalty tax relief guidelines, the Chief Commissioner may determine that no penalty tax is payable in relation to a tax default after considering the guidelines. > > > (3) This section does not affect section 27(3). > > **s 33A:** Ins 2022 No 16, Sch 8\[4\].