Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
If, apart from this section, you would have a *base penalty amount because you or your *agent treated a *taxation law as applying in a particular way, and that way agreed with:
(a) advice given to you or your agent by or on behalf of the Commissioner; or
(b) general administrative practice under that law; or
(c) a statement in a publication approved in writing by the Commissioner;
your base penalty amount is reduced to the extent that it was caused by that treatment.284-224(2)
For the purposes of subsection (1) it does not matter whether the *base penalty amount also relates to:
(a) a statement; or
(b) a failure to give the Commissioner a return, notice or other document when required; or
(c) a *scheme.
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