Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p16
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 16/17)
Character Range: 1291417–1294019

the *GST Act); or
 (iii) might reasonably be expected to be used, by an entity in determining, for the purposes of the GST law, whether a supply made to you is connected with the indirect tax zone (within the meaning of that Act) because of Subdivision 84‑C of that Act; and
 (c) the statement is false or misleading in a material particular, whether because of things in it or omitted from it.

Exceptions to subsections (1) and (4)
 (5) You are not liable to an administrative penalty under subsection (1) or (4) for a statement that is false or misleading in a material particular if you, and your *agent (if relevant), took reasonable care in connection with the making of the statement.
 (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 (other than the *Excise Acts); or
 (ii) recklessness by the agent as to the operation of a taxation law (other than the Excise Acts).
 (7) If you wish to rely on subsection (6), you bear an evidential burden in relation to paragraph (6)(b).

Further exceptions to subsection (1)
 (8) You are not liable to an administrative penalty under subsection (1) if:
 (a) you made the statement (the original statement) under section 389‑5 notifying an amount under item 1, 2 or 2A of the table in subsection 389‑5(1) (and no other item in that table); and
 (b) the original statement related to the *financial year in which you made it; and
 (c) you make 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.
 (9) You are not liable to an administrative penalty under subsection (1) if:
 (a) you made the statement (the original statement) under section 390‑5; and
 (b) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is