ITAA 1936 s 226G

Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard

Provision of written advice by the Australian Taxation Office

Penalty tax for failure to exercise reasonable care

Penalty tax for failure to take reasonable care

Penalty tax for failure to exercise reasonable care and remission of General Interest Charge

Penalty tax for failure to exercise reasonable care and remission of General Interest Charge

Remission of penalty tax and General Interest Charge

Penalty tax for failure to exercise reasonable care and remission of General Interest Charge

Penalty tax for failure to exercise reasonable care

Penalty tax and voluntary disclosure

CGT small business concessions: replacement asset not acquired - remission of penalty tax