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
1 Division 1 - Main amendments
Taxation Administration Act 1953
84 After paragraph 284-220(1)(c) in Schedule 1
Insert:
(ca) the base penalty amount was worked out using item 3A, 3B or 3C of the table in subsection 284-90(1) and a base penalty amount for you was worked out under one of those items previously; or
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