Administration CP - Remission of Penalty Tax - Reassessments

Commissioner’s practice
TAA 19 - How penalty tax will be remitted for a reassessment of duty or tax because a previous assessment was incorrect.

This Commissioner's practice outlines how penalty tax will be remitted in circumstances where the Commissioner makes a reassessment of duty or tax because a previous assessment was incorrect.

Documents

Administration CP - Remission of Penalty Tax - Reassessments
Page reviewed 17 September 2019