28
CurrentFurther returns
Part 3Registration and returns
28 Further returns
(1)
The Commissioner may, by notice to a person (whether as principal or as an agent or trustee and whether or not the person is an employer) require the person to lodge a return or a further or fuller return.
(2)
The person must lodge the return in accordance with any requirements set out in the notice and within the time specified in the notice.
Penalty: a fine of $5 000.
[Section 28 amended: No. 15 of 2010 s. 19.]
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