Document ID: chunk:federal_register_of_legislation:C2020C00204:clause:4_1
Version: federal_register_of_legislation:C2020C00204
Segment Type: clause
Provision Reference: sch 4 cl 1
Character Range: 35354–36135

1  After subsection 8K(2A)
Insert:
 (2B) Subsection (1) or (1B) does not apply if:
 (a) the statement (the original statement) was made under section 390‑5 in Schedule 1; and
 (b) the person who made the original statement makes 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) in Schedule 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.
Note: A defendant bears an evidential burden in relation to the matter in subsection (2B): see subsection 13.3(3) of the Criminal Code.