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Legislation
ATO documents that consider ITAA 1936 s VII
10 documents
Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard
Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable
Administrative penalties: voluntary disclosures
Shortfall penalties: voluntary disclosures
Income tax: international transfer pricing - penalty tax guidelines
Administration of shortfall penalty for false or misleading statement
Income tax: tax shortfall penalties: reasonable care, recklessness and intentional disregard
Income tax: tax shortfall penalties: reasonably arguable
Income tax: tax shortfall penalties: voluntary disclosures
Penalty tax and voluntary disclosure