Incorrect certificates penalty
Amount
Commentary –
Indirect Tax Reporter ¶60-200
Appeal to tribunal
Commentary –
Indirect Tax Reporter ¶60-200
Certificates accepted in good faith
Commentary –
Indirect Tax Reporter ¶60-200
Defence
Commentary –
Indirect Tax Reporter ¶60-200
Dishonesty
Commentary –
Indirect Tax Reporter ¶60-200
Generally
Commentary –
Indirect Tax Reporter ¶60-200
Payment, person liable
Commentary –
Indirect Tax Reporter ¶60-200