Document ID: chunk:federal_register_of_legislation:C2006C00470:clause:2_4:p4
Version: federal_register_of_legislation:C2006C00470
Segment Type: clause
Provision Reference: sch 2 cl 4 (pt 4/4)
Character Range: 78215–78714

the relevant provisions.

Note 2: Section 284‑215 also provides protection from administrative penalties for similar reliance on advice, statements or general administrative practice.

 (2) However, subsection (1) does not apply to any *general interest charge accruing more than 21 days after the Commissioner notifies you of the correct position.

 (3) Ignore the operation of section 284‑215 in applying subsection (1).

Part 2—Consequential amendments

Fringe Benefits Tax Assessment Act 1986