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Hi Wendy,
thanks for the query.
The Safe Harbour provision does not apply where the penalty arises from recklessness or intentional disregard of the tax law by you, nor does it apply to other administrative penalties, including when tax avoidance schemes are involved (Check ATO – https://www.ato.gov.au/Tax-professionals/Prepare-and-lodge/Tax-agent-lodgment-program/Safe-harbour/)
As during the auditing process, Jackson also tried to conceal the error, therefore, the commissioner issues Jackson’s assessment was reckless. As mentioned, the Safe Harbour provision would not be able to apply.
Regards
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