Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 6 Administrative penalties for false or misleading statements
1 Division 1 - Main amendments
Taxation Administration Act 1953
63 At the end of subsection 284-75(1) in Schedule 1
Add:
Note 2: This section applies to a statement made by your agent as if it had been made by you: see section 284-25.
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