Fringe benefits penalties expanded to cover concealment and inaccurate particulars, extending section application to benefit assessments.

The amendment broadens the penalty provision to cover assessments under additional assessment provisions and expressly treats reporting and concealment of fringe benefits as falling within the section. It inserts a specific penal clause for concealing or furnishing inaccurate particulars of fringe benefits and directs that references to income shall be read as references to income or fringe benefits so the section applies to fringe benefit assessments.

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