Part 8
Collection of financial support
Discretionary relief in respect of penalties and pre-2021 penalties
135AApplication of sections 135AB to 135G
Sections 135AB to 135G apply in relation to a penalty or pre-2021 penalty that is payable by a liable person in relation to a financial support debt.
The Commissioner may grant relief to a liable person on any of the grounds specified in sections 135AB to 135G by—
- writing off the whole or part of a penalty or pre-2021 penalty; or
- if a penalty or pre-2021 penalty has been paid, in whole or in part, refunding to the liable person the whole or any part of that penalty or pre-2021 penalty that has been paid, with or without the writing off of any part of that penalty or pre-2021 penalty that has not been paid.
Notes
- Section 135A: replaced, on , by section 46 of the Child Support Amendment Act 2021 (2021 No 6).