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Taxation Administration Act 1997
45Remission of penalty tax
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### 45 Remission of penalty tax
> [*\[Section 45 Substituted by No. 41 of 2013, s. 43, Applied:21 Oct 2013\]*](/view/html/inforce/2013-10-21/act-2013-041#GS43@EN)
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> > (1) The Commissioner, in any circumstances the Commissioner considers appropriate, may remit penalty tax by any amount.
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> > (2) If the Commissioner remits any penalty tax under this section, he or she may, at any time, reimpose all or part of the penalty tax in any circumstances that the Commissioner considers appropriate.