Document ID: chunk:federal_register_of_legislation:C2020C00204:clause:4_4
Version: federal_register_of_legislation:C2020C00204
Segment Type: clause
Provision Reference: sch 4 cl 4
Character Range: 37021–37645

4  At the end of section 284‑75 in Schedule 1
Add:
 (9) You are not liable to an administrative penalty under subsection (1) if:
 (a) you made the statement (the original statement) under section 390‑5; and
 (b) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and
 (c) subsection 390‑7(1) provides for a period for correcting the original statement; and
 (d) the further statement:
 (i) is in the *approved form; and
 (ii) is made within the period referred to in paragraph (c) of this subsection.