Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p17
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 17/17)
Character Range: 1293785–1294630

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 false or misleading in a material particular; and
 (c) subsection 390‑7(1) provides for a period for correcting the original statement; and
 (d) the further statement:
 (i) is in the *approved form; and
 (ii) is made within the period referred to in paragraph (c) of this subsection.

284‑80  Shortfall amounts
 (1) You have a shortfall amount if an item in this table applies to you. That amount is the amount by which the relevant liability, or the payment or credit, is less than or more than it would otherwise have been.

Shortfall amounts
Item               You have a shortfall amount in this situation: