135CDiscretionary relief if failure of another person to make deduction

1. The Commissioner may grant relief to a liable person in the manner prescribed by section 135A if the Commissioner is satisfied that—

2. the circumstances that contributed to the delay in the payment of the debt to which a penalty relates were due to, or caused directly or indirectly by, the failure of any person to make a deduction under Part 10; and
3. the liable person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and
4. having regard to the nature of those circumstances, it would be fair and reasonable to grant relief.

Notes

• Section 135C: inserted, on 26 September 2006, by section 32(1) of the Child Support Amendment Act 2006 (2006 No 42).