653AU Preparation and delivery of return by person acting under authority

(1) A return can be delivered by a person acting under the authority of the chargeable person.

(2) A return that is prepared and delivered by a person acting under the authority of a chargeable person will be treated as if it had been filed by the chargeable person.

(3) Anything that a chargeable person is required or permitted to do can be done by a person acting under their authority.

Relevant Date: Finance Act 2024