TASIn ForceAct
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] . . . . . . . .