46
In forceTaxpayers and agents must comply with conditions
Part 6Returns
Division 6.2Special arrangements for making returns and paying tax
46 Taxpayers and agents must comply with conditions
(1)
A taxpayer who relies on an approval under section 42 (2) (a) or section 43 (1) (a) in relation to the lodgment of a return or the payment of an amount of tax must not breach a condition attaching to the approval.
Maximum penalty: 50 penalty units.
(2)
An agent for a class of taxpayers who acts under an approval under section 42 (2) (b) or section 43 (1) (b) in relation to the lodgment of returns or the payment of amounts of tax must not breach a condition attaching to the approval.
Maximum penalty: 50 penalty units.
Part 7 Collection of tax
Division 7.1 General
This Act’s bill:Explanatory statementSecond reading speech
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