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Taxation Administration Act 1997
74Defence of reasonable compliance
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### 74 Defence of reasonable compliance
> It is a defence in any proceedings for an offence under this Part for a person to prove that he or she –
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> > > (a) could not, by the exercise of reasonable diligence, have complied with the requirement to which the charge relates; or
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> > > (b) complied with the requirement to the extent of their ability to do so.