Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
This Division applies to a statement made by your agent as if it had been made by you.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-25
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CHARGES AND PENALTIES
Division 284
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Administrative penalties for statements, unarguable positions and schemes
Subdivision 284-A
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General provisions
SECTION 284-25
284-25
STATEMENTS BY AGENTS
This Division applies to a statement made by your agent as if it had been made by you.
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