81F

Enforcement

Current

The provisions of Part 8 (other than sections 48 and 59) and of section 109 extend to a person who is required by the Commissioner or a public sector agency to provide reportable information under section 81E(1) or (2) and for that purpose—

(a)

a reference in section 55 to a tax officer includes a reference to any person engaged (whether as an employee or otherwise) in collecting reportable information in accordance with this Division; and

(b)

a reference in any of those sections to a return or record kept or required under a taxation law includes a reference to the following:

(i)

any of the reportable information that the Commissioner or public sector agency requires the person to provide;

(ii)

any document, statement or return that the Commissioner or public sector agency requires to be lodged in support of that reportable information.

This Act’s bill:Second reading speech

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