The Act Part 8 – Penalties Chapter 3 — Penalties Relating to Inaccuracies Section 183 – Amount of penalty for error in taxpayer document
220.This section provides for the amount of a penalty that is payable under section 182. Different amounts apply depending on whether the failure was careless (as determined under section 182) or deliberate and are calculated with reference to the potential lost revenue. Potential lost revenue is defined in sections 187 to 190.