AWRS110500 - Calculating the penalty: special reduction
We may use our discretion to reduce an AWRS penalty because of special circumstances. »Ê¹ÚÌåÓýapp full set of guidance on special reduction for all taxes is in the Compliance Handbook. »Ê¹ÚÌåÓýapp guidance for AWRS penalties regarding special reduction is in AWRS130000. It is recommended that you read the relevant sections of the Compliance Handbook where indicated.