183ABARemission in circumstances of emergency event

1. This section applies for a taxpayer if—

2. the taxpayer fails to make a payment required by a tax law (the required payment) on or before the due date for the required payment; and
3. the failure is a consequence of an emergency event, declared in an Order in Council under this section, that significantly adversely affects the ability of the taxpayer to do either or both of—
   1. make a reasonably accurate forecast, on 1 or more provisional tax instalment dates for a tax year, of the taxpayer’s residual income tax for the tax year:
   2. make the required payment on or before the due date for the required payment; and
4. the taxpayer is charged with interest under Part 7 for failing to make the payment by the due date; and
5. the taxpayer is a member of a class of persons to whom a remission under this section is available, if such a class of persons is described in the Order in Council declaring the emergency event.

6. The taxpayer may ask the Commissioner to remit the interest.

7. The Commissioner may remit the interest if the Commissioner is satisfied that—

8. it is equitable that the interest be remitted; and
9. the taxpayer asked for the relief as soon as practicable; and
10. the taxpayer made the payment as soon as practicable.

11. The Governor-General may from time to time by Order in Council—

12. declare an event that meets the requirements of paragraphs (a) and (b) of the definition of emergency in section 4 of the Civil Defence Emergency Management Act 2002, to be an emergency event:
13. describe a class or classes of persons to whom a remission under this section is available in relation to the emergency event.

14. An Order in Council (the order) made under subsection (4) or this subsection—

15. may relate to an event that occurred after the commencement of this Act and before the commencement of the order:
16. expires, if not renewed under paragraph (c), after—
    1. the period given in the order, if such a period is given; or
    2. if no such period is given, 6 months from the promulgation of the order:
17. may be renewed or replaced from time to time by an Order in Council made before or after the date on which the order would otherwise expire.

18. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).