New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 80H

80H Enforcement

Sections 55- 59 extend to a person who is required by the Chief Commissioner or the head of a Public Service agency to provide reportable information under section 80G (1) or (2). For that purpose--

(a) a reference in sections 55 and 56 to a tax officer includes a reference to the head of a Public Service agency or any other person engaged (whether as an employee or otherwise) in the administration or enforcement of the law concerned, and

(b) a reference in section 57 to a document, statement or return that is required to be lodged by a taxation law includes a reference to the following--

(i) any of the reportable information that the Chief Commissioner or head requires the person to provide,

(ii) any document, statement or return that the Chief Commissioner or head requires to be lodged in support of that reportable information, and

(c) a reference in section 58 to a taxpayer includes a reference to the person.