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Taking reasonable care - are we any closer?

Publication date: 25 May 06 | Source: CCH TAX WEEK

Issue: Issue 20 2006

Pages: pp.3-5

In Practice Statement PS LA 2006/2 the Commissioner has outlined his current views concerning the administration of the shortfall penalty for a false or misleading statement by a taxpayer. In doing so the Commissioner provides some further insights into the meaning of reasonable care, a concept not defined in the tax administration legislation.

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Michael Blissenden
Michael is Associate Professor of Law at the University of Western Sydney. - Current at 01 February 2015
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