a) Explain whether a client that fails to disclose the true amount of their income on time and keep financial records would be penalised. (b) Explain whether a tax agent that promotes a scheme to their client that would avoid tax would be penalised.

a) Explain whether a client that fails to disclose the true amount of their income on time and keep financial records would be penalised. (b) Explain whether a tax agent that promotes a scheme to their client that would avoid tax would be penalised.

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