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Whether the taxpayer, who correctly states that they are a non-resident on their tax return but is incorrectly taxed as a resident, is subject to penalty tax under section 226G of the Income Tax Assessment Act 1936 (ITAA 1936) for failing to exercise reasonable care.

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).