Western Australian Numbered Acts

TAXATION ADMINISTRATION ACT 2003 (NO. 1 OF 2003) - SECT 29

29 .         Remission of penalty tax

        (1)         The Commissioner may remit penalty tax wholly or in part.

        (2)         Penalty tax may be remitted before or after an assessment of the penalty tax is made.

        (3)         If penalty tax is paid and later remitted, the amount remitted is to be refunded or credited against the taxpayer’s present or future tax liabilities.