Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

Pt 4-25 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 11, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

PART 4-25 - CHARGES AND ADMINISTRATIVE PENALTIES FOR FAILING TO MEET OBLIGATIONS

Pt 4-25 (heading) substituted by No 101 of 2004.

Pt 4-25 inserted by No 179 of 1999.

Div 284 inserted by No 91 of 2000.

S 284-215 repealed by No 56 of 2010, s 3 and Sch 6 item 79, applicable in relation to things done on or after 4 June 2010. S 284-215 formerly read:

SECTION 284-215 EXCEPTIONS  
284-215(1)
If, apart from this section, you would have a * shortfall amount or a * scheme shortfall amount for an accounting period and:

(a) your shortfall amount or scheme shortfall amount, or part of it, was caused by you or your agent treating a * taxation law as applying in a particular way; and

(b) that way agrees with:

(i) advice given to you or your agent by or on behalf of the Commissioner; or

(ii) general administrative practice under that law; or

(iii) a statement in a publication approved in writing by the Commissioner;

your shortfall amount or scheme shortfall amount is reduced to the extent that it was caused by that treatment.

284-215(2)
For the purposes of determining whether you are liable to an administrative penalty, you do not have a * shortfall amount as a result of a statement that is false or misleading in a material particular to the extent that you and your agent (if any) took reasonable care in making the statement.

284-215(3)
(Repealed by No 75 of 2005)

S 284-215 inserted by No 91 of 2000.