/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe
Recently analysed

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Taxation Administration Act 1996/59

NSWIn ForceAct

Taxation Administration Act 1996

59General defence under Part 8

Start here

Get a plain-English read of 59

Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1996.

View in full context

#### 59 General defence under Part 8 59 General defence under Part 8 > A person is not guilty of an offence against a requirement of this Part if the person proves that— > > > (a) the person took reasonable care to comply with the requirement, or > > > (b) the contravention of the requirement was caused solely because of circumstances beyond the person’s control.

Previous section58ATax evasion Next sectionPart 9Tax officers, investigation, collection of information and secrecy provisions

Section 59 - Taxation Administration Act 1996 - General defence under Part 8 — Zoe