284-25
CurrentStatements by agents
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-25Charges and penalties
Division 284Administrative penalties for statements, unarguable positions and schemes
Subdivision 284-AGeneral provisions
284-25 Statements by agents
This Division applies to a statement made by your agent as if it had been made by you.
This Act’s bill:Second reading speech
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