Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-25 - CHARGES AND PENALTIES  

Division 284 - Administrative penalties for statements, unarguable positions and schemes  

Subdivision 284-A - General provisions  

SECTION 284-27   GloBE INFORMATION RETURNS, AUSTRALIAN IIR/UTPR TAX RETURNS AND AUSTRALIAN DMT TAX RETURNS LODGED ON YOUR BEHALF  

284-27(1)    
Subsection (2) applies if, under section 127-10 , 127-20 , 127-40 or 127-50 , you are taken to give a * GloBE Information Return, * Australian IIR/UTPR tax return or * Australian DMT tax return (the return ) to the Commissioner because an entity gives the return to the Commissioner or a * foreign government agency.

284-27(2)    
This Division applies in relation to a statement in the return, as if the return, or a statement made by you in relation to the return, were given to the Commissioner:

(a)    by the entity, acting as your * agent; and

(b)    for a purpose connected with a * taxation law.