INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VII - PENALTY TAX  

SECTION 226F   226F   WHEN DISCLOSURE ABOUT SCHEME SECTIONS MADE  
If a taxpayer voluntarily tells the Commissioner, in writing, about a matter because of which a wrongful behaviour provision applies for a year after the Commissioner has informed the taxpayer that a tax audit in relation to the taxpayer in respect of that year is to be carried out, the Commissioner may, if the Commissioner considers it appropriate in all the circumstances, determine that, for the purposes of sections 226D and 226E , the taxpayer is taken to have told the Commissioner before being informed.