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Home/Legislation/Taxation Administration Act 1997/52

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Taxation Administration Act 1997

52Effect of approval

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### 52 Effect of approval > > (1) A tax agent, taxpayer or taxpayers of a class specified in an approval must comply with any condition of the approval. > > > > Penalty: In the case of – > > > > > > (a) a body corporate, a fine not exceeding 100 penalty units; or > > > > > > > (b) in any other case, a fine not exceeding 20 penalty units. > > > (2) [*\[Section 52 Subsection (2) omitted by No. 40 of 2006, s. 37, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-040#GS37@EN) . . . . . . . .

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Section 52 - Taxation Administration Act 1997 - Effect of approval — Zoe