– see also Agents

Dishonest conduct

Conduct notice

Commentary – Indirect Tax Reporter ¶59-630

File access notice

Commentary – Indirect Tax Reporter ¶59-630

Generally

Commentary – Indirect Tax Reporter ¶59-630
Legislation/Regulatory – FA2012 s. 223, Sch. 38 ; FA2016 s. 115

Offence of concealment

Commentary – Indirect Tax Reporter ¶59-630

Penalty

Commentary – Indirect Tax Reporter ¶59-630

Penalty for concealment

Commentary – Indirect Tax Reporter ¶59-630

Tax agent defined

Commentary – Indirect Tax Reporter ¶59-630

Dishonest conduct, penalty

Concealment, etc. of documents

Commentary – Tax Reporter ¶1042-225

Generally

Commentary – Tax Reporter ¶1042-225

Power to obtain tax agent's files, etc.

Commentary – Tax Reporter ¶1042-225

Procedure to establish penalty

Commentary – Tax Reporter ¶1042-225