35CRegistrar may enter into arrangement with person to whom a repayment notice is issued

35C Registrar may enter into arrangement with person to whom a repayment notice is issued (1) The Registrar may enter into an arrangement (which may include provision for the payment of interest) for repayment of an amount specified in a repayment notice. (2) The Registrar may write off the whole or part of an amount specified in a repayment notice if satisfied that action, or further action, to recover the amount outstanding is impracticable or unwarranted. Division 2—Assessment and reassessment