VCP10760 - Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: contents

1. VCP10761

   Exclusions and general considerations for reasonable excuse
2. VCP10762

   Size of the trader
3. VCP10763

   Period of registration
4. VCP10764

   Types and size of error
5. VCP10765

   Clerical or innocent error
6. VCP10766

   Compassionate grounds
7. VCP10767

   Pressure of work
8. VCP10768

   Complex liability
9. VCP10769

   Computer error
10. VCP10770

    Change of tax periods
11. VCP10771

    Unacceptable or no evidence to deduct input tax
12. VCP10772

    Unauthorised cash accounting
13. VCP10773

    Imports
14. VCP10774

    Hire purchase
15. VCP10775

    Self-billing
16. VCP10776

    Output tax declared to soon
17. VCP10777

    Proportionality
18. VCP10778

    Lack of funds
19. VCP10779

    Underdeclaration would have been corrected in the next return
20. VCP10780

    Nil Net Tax
21. VCP10781

    Period of grace should be applied retrospectively
22. VCP10782

    Ignorance of the law
23. VCP10783

    Reliance on third party
24. VCP10784

    No overall tax loss
25. VCP10785

    Misdirection
26. VCP10786

    Misunderstanding
27. VCP10787

    Deregistered traders
28. VCP10789

    Change of legal entity
29. VCP10790

    New registration
30. VCP10791

    Charities and non profit making bodies
31. VCP10792

    Self supply charge - development leases
32. VCP10793

    Mitigation factors to consider
33. VCP10794

    General principles of mitigation
34. VCP10795

    Grounds for mitigation
35. VCP10796

    Excluded reasons for mitigation
36. VCP10797

    Determining the amount of mitigation
37. VCP10798

    Useful indicators when determining mitigation
38. VCP10799

    Using discretion, is there any reason for us not to charge a penalty