Document ID: chunk:federal_register_of_legislation:C2021C00522:clause:23_7
Version: federal_register_of_legislation:C2021C00522
Segment Type: clause
Provision Reference: sch 23 cl 7
Character Range: 284431–285506

7  At the end of section 8N
Add:
 (2) This section does not apply if:
 (a) the statement (the original statement) was made under section 389‑5 in Schedule 1 notifying an amount under item 1 or 2 of the table in subsection 389‑5(1) in that Schedule (and no other item in that table); and
 (b) the original statement related to the financial year in which it was made; and
 (c) the person who made the original statement makes 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
 (d) the further statement:
 (i) is in the approved form; and
 (ii) if subsection 389‑25(1) in that Schedule provides for a period for correcting the original statement—is made within that period; and
 (iii) without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made.
Note: A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code.