Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8aag
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8AAG
Character Range: 93223–94796

8AAG  Remission of the charge
 (1) The Commissioner may remit all or a part of the charge payable by a person.
 (2) However, if a person is liable to pay the charge because an amount remains unpaid after the time by which it is due to be paid, the Commissioner may only remit all or a part of the charge in the circumstances set out in subsection (3), (4) or (5).
 (3) The Commissioner may remit all or a part of the charge referred to in subsection (2) if the Commissioner is satisfied that:
 (a) the circumstances that contributed to the delay in payment were not due to, or caused directly or indirectly by, an act or omission of the person; and
 (b) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances.
 (4) The Commissioner may remit all or a part of the charge referred to in subsection (2) if the Commissioner is satisfied that:
 (a) the circumstances that contributed to the delay in payment were due to, or caused directly or indirectly by, an act or omission of the person; and
 (b) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and
 (c) having regard to the nature of those circumstances, it would be fair and reasonable to remit all or a part of the charge.
 (5) The Commissioner may remit all or a part of the charge referred to in subsection (2) if the Commissioner is satisfied that:
 (a) there are special circumstances because of which it would be fair and reasonable to remit all or a part of the charge; or
 (b) it is otherwise appropriate to do so.