sec.84OApplication of penalty tax under Administration Act

### sec.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— section 84N (4) applies for the reassessment; or the farmee has failed to comply with— a lodgement requirement for the reassessment event to which the reassessment relates; or a requirement to give the commissioner notice under section 84L (2) for the reassessment event to which the reassessment relates. s 84O ins 2015 No. 4 s 15 - (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. - (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. - (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.