111AAR Actions by person acting under authority

(1) A person other than an entity can act on behalf of the entity. This is a distinctly separate authority to that of the designated local entity. This authorisation allows the person to prepare and return required by this Part on behalf of the entity with the obligation to do so.

(2) Where a return is prepared and delivered by a person acting under authority, this Part shall apply as if the return was prepared and delivered by the entity.

(3) This subsection extends the power to act under authority to any other actions required or allowed to be done under Part 4A.

Relevant Date: Finance Act 2024