80HEnforcement

#### 80H Enforcement 80H Enforcement > Sections 55–59 extend to a person who is required by the Chief Commissioner or the head of a Public Service agency to provide reportable information under section 80G (1) or (2). For that purpose— > > > (a) a reference in sections 55 and 56 to a tax officer includes a reference to the head of a Public Service agency or any other person engaged (whether as an employee or otherwise) in the administration or enforcement of the law concerned, and > > > (b) a reference in section 57 to a document, statement or return that is required to be lodged by a taxation law includes a reference to the following— > > > > > (i) any of the reportable information that the Chief Commissioner or head requires the person to provide, > > > > > (ii) any document, statement or return that the Chief Commissioner or head requires to be lodged in support of that reportable information, and > > > (c) a reference in section 58 to a taxpayer includes a reference to the person. > > **pt 9, div 2B (ss 80C–80H):** Ins 2016 No 29, Sch 1 \[2\].