959L Delivery of return by person acting under authority.

(1) A return required by this Chapter may be prepared and delivered by the chargeable person or by another person acting under the chargeable person’s authority in that regard.

(2) Where a return is prepared and delivered by that other person, the Acts shall apply as if it had been prepared and delivered by the chargeable person.

(3) A return purporting to be prepared and delivered by or on behalf of any chargeable person shall for the purposes of the Acts be deemed to have been prepared and delivered by that person or by that person’s authority, as the case may be, unless the contrary is proved.