(1)  A tax agent, taxpayer or taxpayers of a class specified in an approval must comply with any condition of the approval.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 100 penalty units; or

(b) in any other case, a fine not exceeding 20 penalty units.

(2)  .  .  .  .  .  .  .  .