Reasonable cause defense bars punishment for failures under specified tax provisions when the person proves it. Clause 486 provides that no person shall be punishable for a failure under the specified tax provisions if the person proves reasonable cause for that ... Summary
Reasonable cause defense bars punishment for failures under specified tax provisions when the person proves it.
Clause 486 provides that no person shall be punishable for a failure under the specified tax provisions if the person proves reasonable cause for that failure, creating an exemption from punishment irrespective of other provision language and placing the burden on the person to establish reasonable cause.
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