NTIn ForceAct
Taxation Administration Act 2007
86General defence under this Part
Start here
Get a plain-English read of 86
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 2007.
86 General defence under this Part It is a defence to a charge of an offence against this Part if the defendant proves that: (a) the defendant took reasonable care to comply with the relevant provision; or (b) the contravention arose solely from circumstances beyond the defendant's control.
Taxation Administration Act 2007 42