Daniel was audited by the ATO. He runs a furniture business. Throughout the audit, he hindered the ATO by failing to attend schedule meetings and failing to disclose important information. The auditor has discovered undisclosed income of $300,000 over four years, resulting in tax short tax of $100,000. The auditor is of the opinion that Daniel deliberately conceal the shortfall. The auditor also found Daniel did not keep proper record of his transactions. (3.2) Required: Advise client his expected current tax obligation according to taxation authorities and determine the followings. (a) How much short fall is the ATO likely to Charge? (b) What else will the ATO charge on tax shortfall? (c) Name one other administrative penalty the ATO is likely to charge? (d) What other further action can ATO take? (e) If Daniel believes the tax shortfall is incorrect, what resources does he have available to him.