A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 1 General
Taxation Administration Act 1953
97 At the end of subsection 18-100(1) in Schedule 1
Add:
Note 2: There is an administrative penalty if you do not retain the copy as required by this section: see section 288-25 in Schedule 1.
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