When the remission of penalties and interest charges are applicable?

​Interest can be charged for the unpaid tax, that means a person who is not paying their tax on the due date they can be charged and this penalty provisions make a person to be in reasonable care in terms of paying taxes. The ATO can remit the penalties and interest where this is reasonable and fair if a person are dissatisfied for the interest charge which are charged by the ATO they can tell the officer to remit the penalties and charges.  The law specifies many conditions which makes the person responsible for penalty and ATO has the won rights to decrease the penalty price according to individual situations. ATO put interest for the amount which was not paid and for shortfall amounts and in this process also a person can ask the ATO to reduce their charges if are not satisfied with  the charges.