A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 1   General

Taxation Administration Act 1953

97   At the end of subsection 18-100(1) in Schedule 1

Add:

Note 2: There is an administrative penalty if you do not retain the copy as required by this section: see section 288-25 in Schedule 1.