INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
(a) a taxpayer is liable to pay additional tax under a scheme section in respect of a year of income; and
(b) before the Commissioner had informed the taxpayer that a tax audit relating to the taxpayer in respect of the year was to be carried out, the taxpayer voluntarily told the Commissioner, in writing, about the matter because of which the wrongful behaviour provision applies;
the amount of the additional tax is reduced by 80%.
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