TAXATION ADMINISTRATION ACT 1996 - SECT 59 General defence under Part 8
TAXATION ADMINISTRATION ACT 1996 - SECT 59
General defence under Part 859 General defence under Part 8
A person is not guilty of an offence against a requirement of this Part if the person proves that--
(a) the person took reasonable care to comply with the requirement, or
(b) the contravention of the requirement was caused solely because of circumstances beyond the person's control.