Part 8
Collection of financial support
Discretionary relief in respect of penalties and pre-2021 penalties
135DADiscretionary relief if recovery is inefficient use of Commissioner’s resources
This section applies in relation to penalties that have been imposed in respect of any part of the benefit component of an amount of child support that has been written off by the Commissioner under section 180A(1)(b)(ii) on the ground that recovery would involve an inefficient use of the Commissioner’s resources.
The Commissioner may grant relief to a liable person in the manner prescribed by section 135A if the Commissioner is satisfied that recovery of the penalties would involve an inefficient use of the Commissioner’s resources.
Notes
- Section 135DA: inserted, on , by section 48 of the Child Support Amendment Act 2021 (2021 No 6).