s 84O
In forceApplication of penalty tax under Administration Act
Chapter 2Transfer duty
Part 8AConcessions for farm-in agreements
Division 6Miscellaneous
84O Application of penalty tax under Administration Act
The Administration Act, section 58(1)(c) does not apply in relation to a reassessment made by the commissioner under section 84M, unless—
(a)
section 84N(4) applies for the reassessment; or
(b)
the farmee has failed to comply with—
(i)
a lodgement requirement for the reassessment event to which the reassessment relates; or
(ii)
a requirement to give the commissioner notice under section 84L(2) for the reassessment event to which the reassessment relates.
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