Part 8
Collection of financial support
Discretionary relief in respect of penalties and pre-2021 penalties
135EDiscretionary relief if error made by Department
The Commissioner may grant relief to a liable person in the manner prescribed by section 135A if the Commissioner is satisfied that—
- the delay in payment of the debt to which a penalty relates was due to an error made by an officer of the Department; and
- the liable person has acted in good faith and has altered his or her position in reliance on the error; and
- having regard to the circumstances of the case, it would be fair and reasonable to grant relief.
Notes
- Section 135E: inserted, on , by section 32(1) of the Child Support Amendment Act 2006 (2006 No 42).