Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 6 Administrative penalties for false or misleading statements
4 Division 4 - Amendments with contingent commencement
Taxation Administration Act 1953
104 At the end of section 284-75 in Schedule 1
(6) You are not liable to an administrative penalty under subsection (1) or (4) if:
(a) you engage a *registered tax agent or BAS agent; and
(b) you give the registered tax agent or BAS agent all relevant taxation information; and
(c) the registered tax agent or BAS agent makes the statement; and
(d) the false or misleading nature of the statement did not result from:
(i) intentional disregard by the registered tax agent or BAS agent of a *taxation law; or
(ii) recklessness by the agent as to the operation of a taxation law.
(7) If you wish to rely on subsection (6), you bear an evidential burden in relation to paragraph (6)(b).