INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
(a) apart from this section, a taxpayer would be liable to pay additional tax under a scheme section in respect of a year of income; and
(b) the wrongful behaviour provision applied only because the taxpayer treated an income tax law as applying in a particular way; and
(c) that way agrees with:
(i) advice given to the taxpayer by a taxation officer; or
(ii) a general administrative practice under this Act;
the taxpayer is not liable to pay the additional tax.
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