INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART VII
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PENALTY TAX
SECTION 226F
226F
WHEN DISCLOSURE ABOUT SCHEME SECTIONS MADE
If a taxpayer voluntarily tells the Commissioner, in writing, about a matter because of which a wrongful behaviour provision applies for a year after the Commissioner has informed the taxpayer that a tax audit in relation to the taxpayer in respect of that year is to be carried out, the Commissioner may, if the Commissioner considers it appropriate in all the circumstances, determine that, for the purposes of sections 226D and 226E , the taxpayer is taken to have told the Commissioner before being informed.
View history note
Hide history noteIf a taxpayer voluntarily tells the Commissioner, in writing, about a matter because of which a wrongful behaviour provision applies for a year after the Commissioner has informed the taxpayer that a tax audit in relation to the taxpayer in respect of that year is to be carried out, the Commissioner may, if the Commissioner considers it appropriate in all the circumstances, determine that, for the purposes of sections 226D and 226E , the taxpayer is taken to have told the Commissioner before being informed.
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