Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) On written application by a person required to make a payment under this Division, the Commissioner may, by written notice to the applicant, remit, in part or in whole, a penalty amount payable by the applicant under this Division in relation to a subsidy, or an amount of interest payable under this Division.
(2) The Commissioner shall only remit an amount if he or she considers on reasonable grounds that there are special circumstances justifying such remission.
(3) In this section—