Part 8
Collection of financial support
Discretionary relief in respect of penalties and pre-2021 penalties
135ABDiscretionary relief for pre-2021 penalties
The Commissioner may grant relief to a liable person from the payment of pre-2021 penalties in the manner prescribed by section 135A if the Commissioner is satisfied that it would be fair and reasonable to do so.
Notes
- Section 135AB: inserted, on , by section 47 of the Child Support Amendment Act 2021 (2021 No 6).