Part 8
Collection of financial support
Discretionary relief in respect of penalties and pre-2021 penalties
135BDiscretionary relief if reasonable cause
The Commissioner may grant relief to a liable person in the manner prescribed by section 135A if the Commissioner is satisfied that—
- there was a reasonable cause for the delay in payment of the debt to which a penalty relates; and
- the liable person remedied the default as soon as practicable.
For the purposes of this section, reasonable cause means an event or circumstance in relation to a liable person that—
- is beyond the control of the liable person, including a serious illness, an accident, or a disaster; and
- caused, in the opinion of the Commissioner, a reasonable delay in the payment of a financial support debt by the liable person.
Notes
- Section 135B: substituted, on , by section 32(1) of the Child Support Amendment Act 2006 (2006 No 42).