Tax Administration Act 1994

Remission, relief, and refunds

179: Relief from additional tax or incremental tax

You could also call this:

"Getting help with extra tax you don't think is fair"

Illustration for Tax Administration Act 1994

You can get relief from extra tax. Section 179 is about this relief. It was repealed on 26 July 1996, by section 57 of the Tax Administration Amendment Act (No 2) 1996.

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178: Remission of underestimation penalty tax, or

"Reducing a penalty for underestimating tax"


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180: Remissions and refunds of imputation penalty tax, or

"Getting money back if you've paid too much imputation penalty tax"

Part 11Remission, relief, and refunds

179Relief from additional tax or incremental tax (Repealed)

    Notes
    • Section 179: repealed, on , by section 57 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).