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Whether the penalty tax imposed under section 226G of the Income Tax Assessment Act 1936 (ITAA 1936) should be remitted when the taxpayer makes a voluntary disclosure within 21 days of the issue date of their notice of assessment.

Whether the General Interest Charge (GIC) imposed under section 170AA (ITAA 1936) should be remitted under section 8AAG of the Taxation Administration Act 1953 (TAA 1953).