Taxation Administration Act 1953

The *base penalty amount is increased by 20% if:

you took steps to prevent or obstruct the Commissioner from finding out about a *shortfall amount, or the false or misleading nature of a statement, in relation to which the base penalty amount was calculated; or

you:

became aware of such a shortfall amount after a statement had been made to the Commissioner about the relevant *tax‑related liability; or

became aware of the false or misleading nature of a statement made to the Commissioner or another entity after the statement had been made;

the base penalty amount was worked out using item 1, 2 or 3 of the table in subsection 284‑90(1) and a base penalty amount for you was worked out under one of those items previously; or

the base penalty amount was worked out using item 3A, 3B or 3C of the table in subsection 284‑90(1) and a base penalty amount for you was worked out under one of those items previously; or

the base penalty amount was worked out using item 4, 5, 6 or 6A of that table and a base penalty amount for you was worked out under that item previously; or

your liability to a penalty arises under subsection 284‑75(3) and you were previously liable to a penalty under that subsection.

The *base penalty amount for your *scheme shortfall amount, or for part of it, for an accounting period is increased by 20% if:

you took steps to prevent or obstruct the Commissioner from finding out about the scheme shortfall amount or the part; or

a base penalty amount for you was worked out under section 284‑160 for a previous accounting period.