Section 6A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

Power to waive GST recovery permits government to forgo tax recovery where a general levy practice caused non levy or short levy.

Where a practice was or is generally prevalent regarding levy (including non-levy) of integrated tax on supplies, and such supplies were or are liable to integrated tax or a higher amount than levied under that practice, the Government may, on the Council's recommendation and by notification, direct that the integrated tax payable on those supplies, or the excess tax but for the practice, shall not be required to be paid.