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    <title>Punishment not to be imposed in certain cases.</title>
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    <description>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.</description>
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      <description>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.</description>
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