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

(1)Notwithstanding section 653AQ(1), a return may be prepared and delivered by a person acting under the authority of the chargeable person.

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

(3)Anything required or allowed to be done by a chargeable person under this Part may be done by a person acting under a chargeable person’s authority.