New South Wales Consolidated Acts

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TAXATION ADMINISTRATION ACT 1996 - SECT 59

General defence under Part 8

59 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.


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