New South Wales Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [History] [Help]

TAXATION ADMINISTRATION ACT 1996 - SECT 80

Defence of reasonable compliance

80 Defence of reasonable compliance

A person is not guilty of an offence under this Division if the court hearing the charge is satisfied--

(a) that the defendant could not, by the exercise of reasonable diligence, have complied with the requirement to which the charge relates, or
(b) that the defendant complied with the requirement to the extent of his or her ability to do so.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback