106PWhen civil penalty not available

#### 106P When civil penalty not available 106P When civil penalty not available > > (1) The Supreme Court must not order a person (the relevant person) to pay a civil penalty if the person satisfies the Court— > > > > > (a) that the conduct in relation to which the proceedings were instituted was due to a reasonable mistake of fact, or > > > > > (b) that— > > > > > > > (i) the conduct in relation to which the proceedings were instituted was due to the act or default of another person, to an accident or to some other cause beyond the relevant person’s control, and > > > > > > > (ii) the relevant person took reasonable precautions and exercised due diligence to avoid the conduct. > > > (2) The other person referred to in paragraph (1)(b) does not include someone who was an employee or agent of the relevant person when the alleged conduct occurred. > > > (3) The Chief Commissioner must not make an application under section 106O for conduct referred to in section 106N in relation to a person’s involvement in a tax avoidance scheme if— > > > > > (a) the scheme is based on treating a taxation law as applying in a particular way, and > > > > > (b) that way agrees with— > > > > > > > (i) advice given to the person or the person’s agent by or on behalf of the Chief Commissioner, or > > > > > > > (ii) a statement in a publication approved in writing by the Chief Commissioner. > > > (4) The Chief Commissioner must not make an application under section 106O in relation to a person’s involvement in a tax avoidance scheme more than 6 years after the person last engaged in conduct that resulted in the person or another person being a promoter of the scheme. > > **s 106P:** Ins 2022 No 16, Sch 8\[6\].