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Taxation Administration Act 1997
38Remission of interest
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### 38 Remission of interest
> [*\[Section 38 Substituted by No. 41 of 2013, s. 42, Applied:21 Oct 2013\]*](/view/html/inforce/2013-10-21/act-2013-041#GS42@EN)
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> > (1) The Commissioner, in any circumstances the Commissioner considers appropriate, may remit interest payable by a taxpayer by any amount.
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> > (2) If the Commissioner remits any interest under this section, he or she may, at any time, reimpose all or part of the interest in any circumstances that the Commissioner considers appropriate.