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Penalties The Australian tax system contains a variety of administrative, civil and criminal penalties including: 1. administrative penalties - Pt 4-25 of Sch 1 of

Penalties The Australian tax system contains a variety of administrative, civil and criminal penalties including: 1. administrative penalties - Pt 4-25 of Sch 1 of the TAA; 2. tax offences - Div 2 of Pt III of the TAA; and 3. promoter penalties - Div 290 of Sch 1 of the TAA

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