Carbon Pricing Act 2018 · 2020 Revised Edition · Part 5 · Carbon Pricing
18. Relief or remission from tax or penalty
Feedback & supportThe Agency may, if the Agency thinks that it is just and equitable to do so, and upon such conditions as the Agency may impose, give to any registered person any relief or remission from —
Agency
“Agency” means the National Environment Agency established by the National Environment Agency Act 2002;
the tax or any part of the tax to which the registered person has been assessed to be liable; or
any financial penalty or part of any financial penalty to which the registered person is liable under section 17(4).
The Minister may, upon such conditions as the Minister may impose, give to any registered person any relief or remission from —
Minister
“Minister” means —(a)except as provided in paragraph (b), the Minister charged with the responsibility for sustainability and the environment; and(b)for the purposes of Division 1A of Part 5, the Minister charged with the responsibility for trade and industry;
the tax or any part of the tax to which the registered person has been assessed to be liable; or
any financial penalty or part of any financial penalty to which the registered person is liable under section 17(4).