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Section 106 - Taxation Administration Act 1997 - Defence relating to records — Zoe

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Taxation Administration Act 1997

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### 106 Defence relating to records > A person is not guilty of an offence in relation to a requirement under [Part 8](#HP8@EN) if the person proves that – > > > > (a) the person took reasonable care to comply with the requirement; or > > > > > (b) non-compliance with the requirement was caused solely because of circumstances beyond the person's control.

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