Known underassessment penalty
Appeals
Commentary –
Indirect Tax Reporter ¶60-020
Assessment, procedure
Commentary –
Indirect Tax Reporter ¶60-020
Effective date
Commentary –
Indirect Tax Reporter ¶60-020
Interaction with error correction
Commentary –
Indirect Tax Reporter ¶60-020
Introduction: 30-day time limit
Commentary –
Indirect Tax Reporter ¶60-020
No double penalty for same offence
Commentary –
Indirect Tax Reporter ¶60-020
Reasonable steps to notify
Commentary –
Indirect Tax Reporter ¶60-020
Reduction
Disclosure
Commentary –
Indirect Tax Reporter ¶60-020
Special circumstances
Commentary –
Indirect Tax Reporter ¶60-020
Standard 30 per cent penalty
Commentary –
Indirect Tax Reporter ¶60-020