Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:6_67
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 6 cl 67
Character Range: 179007–179747

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

 (4) You are liable to an administrative penalty if:
 (a) you make a statement to an entity other than:
 (i) the Commissioner; and
 (ii) an entity exercising powers or performing functions under a *taxation law; and
 (b) the statement is, or purports to be, one required or permitted by a taxation law; and
 (c) the statement is false or misleading in a material particular, whether because of things in it or omitted from it.

 (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.