Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:6_104
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 6 cl 104
Character Range: 188133–188834

104  At the end of section 284‑75 in Schedule 1
Add:

 (6) You are not liable to an administrative penalty under subsection (1) or (4) 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 false or misleading nature of the statement 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.

 (7) If you wish to rely on subsection (6), you bear an evidential burden in relation to paragraph (6)(b).