Document ID: chunk:federal_register_of_legislation:C2009A00114:clause:1_23
Version: federal_register_of_legislation:C2009A00114
Segment Type: clause
Provision Reference: sch 1 cl 23
Character Range: 7267–8000

23  After subsection 284‑75(1) in Schedule 1
Insert:
 (1A) However, you are not liable to an administrative penalty under subsection (1) if:
 (a) you engage a *registered tax agent or BAS agent; and
 (b) you give the registered tax agent or BAS agent all relevant taxation information; and
 (c) the registered tax agent or BAS agent makes the statement; and
 (d) the statement results in a *shortfall amount; and
 (e) the shortfall amount did not result from:
 (i) intentional disregard by the registered tax agent or BAS agent of a *taxation law; or
 (ii) recklessness by the agent as to the operation of a taxation law.
 (1B) If you wish to rely on subsection (1A), you bear an evidential burden in relation to paragraph (1A)(b).