AustLII Tasmanian Consolidated Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 74

Defence of reasonable compliance

It is a defence in any proceedings for an offence under this Part for a person to prove that he or she –
(a) could not, by the exercise of reasonable diligence, have complied with the requirement to which the charge relates; or
(b) complied with the requirement to the extent of their ability to do so.



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