ITAA 1936 s 227(3)

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

Income tax: tax shortfall penalties: guidelines for the exercise of the Commissioner's discretion to remit penalty otherwise attracted

Income tax: tax shortfall penalties: guidelines for the exercise of the Commissioner's discretion to remit penalty otherwise attracted

Superannuation contributions - deductions & rebates: Deduction for personal superannuation contributions: Remission of tax shortfall penalty

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