PART 5PENALTIES
CHAPTER 3PENALTIES FOR INACCURACIES
Penalties for inaccuracies in documents
130Amount of penalty for inaccuracy in document given to WRA
(1)
The penalty for a deliberate inaccuracy is F1an amount not exceeding 100% of the potential lost revenue.
(2)
The penalty for a careless inaccuracy is F2an amount not exceeding 30% of the potential lost revenue.