Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 6   Administrative penalties for false or misleading statements

1   Division 1 - Main amendments

Taxation Administration Act 1953

63   At the end of subsection 284-75(1) in Schedule 1

Add:

Note 2: This section applies to a statement made by your agent as if it had been made by you: see section 284-25.