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Taxation Administration Act 2007
52Effect of approval
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52 Effect of approval (1) If an approval is given under this Division to a taxpayer, or a class of taxpayers, and a condition of the approval is not complied with, each taxpayer obliged to comply with the condition, or to ensure that it is complied with, is guilty of an offence. (3) However, if a taxpayer complies with the provisions of a taxation law that apply apart from an approval under this Division, no offence is committed against subsection (1) by the taxpayer for non-compliance with a condition of the approval.