DUTIES ACT 2001 - SECT 84O Application of penalty tax under Administration Act

DUTIES ACT 2001 - SECT 84O

84O Application of penalty tax under Administration Act

The Administration Act , section 58 (1) (c) does not apply in relation to a reassessment made by the commissioner under section 84M , unless—

(a) section 84N (4) applies for the reassessment; or

(b) the farmee has failed to comply with—

(i) a lodgement requirement for the reassessment event to which the reassessment relates; or

(ii) a requirement to give the commissioner notice under section 84L (2) for the reassessment event to which the reassessment relates.