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

Summary

This section provides for the preparation and delivery of a return by a person acting under the authority of a liable person.

Details

(1) Notwithstanding section 653T, a residential zoned land tax return can be delivered by a (j) person acting under the authority of a liable person.

(2) The provisions of Chapter 4 of Part 22A apply to the return by a person acting under the authority of a liable person as if it was filed by the liable person.

(3) Anything that a liable person is required or permitted to do under Chapter 4 of Part 22A can be done by a person acting under their authority

Relevant Date: Finance Act 2021