NSWIn ForceAct
Taxation Administration Act 1996
80Defence of reasonable compliance
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#### 80 Defence of reasonable compliance
80 Defence of reasonable compliance
> A person is not guilty of an offence under this Division if the court hearing the charge is satisfied—
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> > (a) that the defendant could not, by the exercise of reasonable diligence, have complied with the requirement to which the charge relates, or
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> > (b) that the defendant complied with the requirement to the extent of his or her ability to do so.