Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 2/16)
Character Range: 1323766–1326315

Commissioner

284‑220  Increase in base penalty amount
 (1) The *base penalty amount is increased by 20% if:
 (a) you took steps to prevent or obstruct the Commissioner from finding out about a *shortfall amount, or the false or misleading nature of a statement, in relation to which the base penalty amount was calculated; or
 (b) you:
 (i) became aware of such a shortfall amount after a statement had been made to the Commissioner about the relevant *tax‑related liability; or
 (ii) became aware of the false or misleading nature of a statement made to the Commissioner or another entity after the statement had been made;
  and you did not tell the Commissioner or other entity about it within a reasonable time; or
 (c) the base penalty amount was worked out using item 1, 2 or 3 of the table in subsection 284‑90(1) and a base penalty amount for you was worked out under one of those items previously; or
 (ca) the base penalty amount was worked out using item 3A, 3B or 3C of the table in subsection 284‑90(1) and a base penalty amount for you was worked out under one of those items previously; or
 (d) the base penalty amount was worked out using item 4, 5, 6 or 6A of that table and a base penalty amount for you was worked out under that item previously; or
 (e) your liability to a penalty arises under subsection 284‑75(3) and you were previously liable to a penalty under that subsection.
 (2) The *base penalty amount for your *scheme shortfall amount, or for part of it, for an accounting period is increased by 20% if:
 (a) you took steps to prevent or obstruct the Commissioner from finding out about the scheme shortfall amount or the part; or
 (b) a base penalty amount for you was worked out under section 284‑160 for a previous accounting period.

284‑224  Reduction of base penalty amount if law was applied in an accepted way
 (1) If, apart from this section, you would have a *base penalty amount because you or your *agent treated a *taxation law as applying in a particular way, and that way agreed with:
 (a) advice given to you or your agent by or on behalf of the Commissioner; or
 (b) general administrative practice under that law; or
 (c) a statement in a publication approved in writing by the Commissioner;
your base penalty amount is reduced to the extent that it was caused by that treatment.
 (2) For the purposes of subsection (1) it does not matter whether the *base penalty amount also relates to:
 (a) a statement; or
 (b) a failure to give the Commissioner a return, notice or other document when required;