Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 6   Administrative penalties for false or misleading statements

4   Division 4 - Amendments with contingent commencement

Taxation Administration Act 1953

103   Before subsection 284-75(5) in Schedule 1

Insert:

Exceptions to subsections (1) and (4)