141FCommissioner to determine portions in which shortfall penalty payable by taxpayer and officers of taxpayer

1. If—

2. a taxpayer is required to make or account for a deduction or withholding of tax under a tax law; and
3. an officer of the taxpayer fails to make a deduction or withholding of tax under a tax law or applies or permits to be applied the amount of the deduction or withholding of tax other than in payment to the Commissioner,—
1 shortfall penalty, calculated in accordance with this Part, may be imposed in respect of each tax position taken by the taxpayer.

4. If the Commissioner determines that a shortfall penalty is required to be imposed, the Commissioner may determine the portion that each of the taxpayer and the officers is to be liable for that penalty having regard to—

5. the acts or omissions of the taxpayer and the officers; and
6. whether those acts or omissions were reasonable in the circumstances of the case.