Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
Work out the *base penalty amount under section 284-90 . If the base penalty amount is not increased under section 284-220 or reduced under section 284-225 , this is the amount of the penalty. 284-85(2)
Otherwise, use this formula:
|BPA + [BPA × (Increase % - Reduction %)]|
is the percentage increase (if any) under section 284-220 .
is the percentage reduction (if any) under section 284-225 .