Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
The *base penalty amount is increased by 20% if:
(a) you took steps to prevent or obstruct the Commissioner from finding out about a *shortfall amount, or the false or misleading nature of a statement, in relation to which the base penalty amount was calculated; or
(i) became aware of such a shortfall amount after a statement had been made to the Commissioner about the relevant *tax-related liability; or
and you did not tell the Commissioner or other entity about it within a reasonable time; or
(ii) became aware of the false or misleading nature of a statement made to the Commissioner or another entity after the statement had been made;
(c) the base penalty amount was worked out using item 1, 2 or 3 of the table in subsection 284-90(1) and a base penalty amount for you was worked out under one of those items previously; or
(ca) the base penalty amount was worked out using item 3A, 3B or 3C of the table in subsection 284-90(1) and a base penalty amount for you was worked out under one of those items previously; or
(d) the base penalty amount was worked out using item 4, 5 or 6 of that table and a base penalty amount for you was worked out under that item previously; or
(e) your liability to a penalty arises under subsection 284-75(3) and you were previously liable to a penalty under that subsection.
The *base penalty amount for your *scheme shortfall amount, or for part of it, for an accounting period is increased by 20% if:
(a) you took steps to prevent or obstruct the Commissioner from finding out about the scheme shortfall amount or the part; or
(b) a base penalty amount for you was worked out under section 284-160 for a previous accounting period.
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