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In force2020 Revised Edition
Contents

Part 16 · Returns

66. Returns to be deemed to be furnished by due authority

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(1)

A return, statement or form purporting to be furnished under this Act by or on behalf of any person is for all purposes deemed to have been furnished by that person or by that person’s authority (as the case may be) unless the contrary is proved.

(2)

Any person signing any such return, statement or form is deemed to be cognizant of all matters therein.

Report

Part 17

Assessments and Objections

Part 18

Appeals

Part 19

Collection, Recovery and Repayment of Tax

Part 20

Offences and Penalties

Part 20A

Exchange of Information Under Avoidance of Double Taxation Arrangements and Exchange of Information Arrangements

Part 20B

International Agreements to Improve Tax Compliance

Part 21

Miscellaneous

Schedules