Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:6_88
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 6 cl 88
Character Range: 183662–184514

88  After section 284‑220 in Schedule 1
Insert:

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; or
 (c) a *scheme.